Journal of Economic and Social Measurement - Volume 20, issue 4
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ISSN 0747-9662 (P)
ISSN 1875-8932 (E)
The Journal of Economic and Social Measurement (JESM) is a quarterly journal that is concerned with the investigation of all aspects of production, distribution and use of economic and other societal statistical data, and with the use of computers in that context. JESM publishes articles that consider the statistical methodology of economic and social science measurements. It is concerned with the methods and problems of data distribution, including the design and implementation of data base systems and, more generally, computer software and hardware for distributing and accessing statistical data files. Its focus on computer software also includes the valuation of algorithms and their implementation, assessing the degree to which particular algorithms may yield more or less accurate computed results. It addresses the technical and even legal problems of the collection and use of data, legislation and administrative actions affecting government produced or distributed data files, and similar topics.
The journal serves as a forum for the exchange of information and views between data producers and users. In addition, it considers the various uses to which statistical data may be put, particularly to the degree that these uses illustrate or affect the properties of the data. The data considered in JESM are usually economic or social, as mentioned, but this is not a requirement; the editorial policies of JESM do not place a priori restrictions upon the data that might be considered within individual articles. Furthermore, there are no limitations concerning the source of the data.
Abstract: In this paper, we provide an example of how to allocate state government revenues and expenditures to component counties. We track major flows of state government funds to and from 120 counties within Kentucky for fiscal year 1990–1991. Accounting information is used where available, and is supplemented with estimates constructed from demographic, socioeconomic and administrative data. The analysis tracks about five billion dollars in state government funds, and reveals the substantial intrastate transfer of funds which occurred that year.
Abstract: In this study we investigate the influence of lobbying groups on the Financial Accounting Standards Board (FASB). Our data base was a content analysis of lobbying letters in seven volumes of the FASB Public Record. Earlier studies of lobbying influence have also used this source and results have been mixed. Our results show that there is no measurable influence on the FASB by accounting firms or non-accounting lobbyists. Moreover, we argue that studies with other objectives based upon content analyses of the FASB Public Record as well as studies of lobbying influence are generally not statistically powerful because of specific…theoretical and methodological problems which we identify.