Ethics and Accounting in the Public Sector.
探讨公共部门会计中的伦理与职业操守问题，指出政治领袖对会计缺乏兴趣或技能，以纽约州预算赤字为例，强调州和地方政府需面对市场纪律以填补税收与支出缺口，并讨论会计及会计教育的作用。
Abstract Addresses the topic of ethics and professionalism in public sector accounting. Political leaders' lack of interest or skill in accounting matters; Budget deficit in the state of New York; Need for state and local governments to face the discipline of the marketplace in order to provide the cash needed to fill the gap between tax revenues and expenditures; Role of accounting and accounting education.