Public Administrator Choice Idaho School District Finance Policy Observed

Arial, Cameron Marcus

doi:10.18122/td/1516/boisestate

Cited by 1 publication

(1 citation statement)

References 32 publications

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“…An extensive literature on general purpose local governments provides evidence that governments accumulate reserves at or in excess of the GFOA (2015) Best Practice on fund balance (See Arapis and Reitano, 2018;Gorina et al, 2019) and that practitioners are influenced by the GFOA (Rivenbark and Allison, 2003). Special districts such as school districts may also face the normative isomorphic pressure from the GFOA (2015), similar to evidence of the GFOA influencing other school finance functions such a debt management and auditing (e.g., Arial, 2019;Carslaw, Mason, and Mills, 2007). Specifically, the GFOA (2017, p. 5) Best Practices in School Budgeting, as part of the expansive GFOA group Alliance for Excellence in School Budgeting, recommends that practitioners consider "level of reserves" and related financial management strategies.…”

Section: Normative Isomorphic Pressuresmentioning

confidence: 93%

Copy Once or Twice? Isomorphic Pressures and Special District Fiscal Reserves

Jones¹,

Reitano²

2023

Public Administration Quarterly

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Both general purpose local governments and special districts accumulate and drain fiscal reserves to prepare for and respond to financial uncertainty. Whether or not fiscal reserves behavior are subject to isomorphic pressures is an emerging question in the literature. While multiple papers have provided evidence of a single isomorphic pressure, no paper has separately tested for three distinct isomorphic pressures in the fiscal reserves literature. With a panel dataset of Kentucky school districts from 2004 to 2019, this article uses descriptive and inferential methods to provide evidence of coercive, normative, and mimetic isomorphic pressures. Collectively, these findings not only build the literature on special districts but call into question the role of normative pressures from the Government Finance Officers Association and coercive pressures from state-imposed fiscal reserve rules.

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