Improving accounting and accountability in local governments: The case of the Tennessee Taxpayers Association

Abstract

While comprehensive auditing of federal government agencies in the United States had its inception in 1945, citizen-led efforts to evaluate and improve state and local government operations began much earlier. One such early pioneer organization was the Tennessee Taxpayers Association (TTA). Using group theory constructs from the political science field, this study documents how the TTA was able to use its power and influence to shape the development of accounting systems and accountability in the local governments of Tennessee as early as 1932. This study extends the body of historical research on public sector accounting by analyzing original publications issued by the TTA and documenting how the entity interacted with state and local governments and other power centers.