Abstract
Census Bureau data are relied on extensively in municipal accounting research. Building on the earlier work of Icerman and Welch [1987], this study presents a comparative analysis of the primary and secondary data sources (the Comprehensive Annual Financial Report and the Bureau of Census' Survey of Governments (1982; 1983), respectively) for fix key accounting measures. While the two data sources are highly correlated, large differences are detected in the accounting measures. The nature, extent, and implications of the data differences are discussed.
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