Special districts potentially offer a way for local governments to issue more debt than allowed by debt limits. This research examines the relationship between the number of special districts in a county and local government debt levels. Using data from states formed from the Northwest Territory and controlling for other local governments, demographic, and fiscal factors, we find that the number of special districts in a county is positively related to local government debt in four of the five states examined (Indiana, Michigan, Ohio, and Wisconsin). The results for Illinois were insignificant.

The first accounting course should do more than equip students with technical knowledge and skills. It should also engender respect for the accounting profession and help students explore accounting-related careers. Above all, it should help students develop intentional learning skills and become life-long learners. To help students achieve these goals, we developed an exercise that incorporates the five-part intentional learning model created by Francis et al. (1995). Students identify a professional to interview about the uses and limitations of financial statements, conduct the interview, and then reflect on the experience using an instrument with reflective prompts. In this paper we discuss our motivation for the exercise, review the literature that guided our use of the exercise, and use qualitative research techniques to assess its effectiveness for achieving objectives of the first course. We conclude that the exercise is highly effective in helping students achieve intentional learning in the first accounting course and in promoting respect for the profession. It is effective in helping students identify accounting-related careers, but less effective in prompting them to consider the suitability of such careers for themselves. We provide recommendations to improve the exercise and address potential concerns that instructors may face as they implement this effective learning strategy.

Special districts comprise over 40% of local governments, prompting debate on the merits of general versus special entities. Previous research focused on relative cost-efficiency and tended to ignore how special districts impact government accountability. This study fills a critical need by testing how type of government (general versus special) impacts citizen awareness of and familiarity with government, a precondition for accountability. Drawing from two theoretical perspectives (institutional reform and public choice), we used survey research to assess familiarity with the goals and performance and financial practices of local governments in Indiana. Our study participants were more aware of and familiar with general than special governments, which supports the institutional reform perspective more than public choice. We conclude that efforts to improve accountability should be expanded to include special districts.

Due to fiscal constraints and demands for increased accountability, scholars and public officials are reviewing the structure and reporting practices of local governments. These efforts are often incomplete, however, because they bypass special districts, which now comprise over 40 percent of all local governments. The proliferation of special districts has the potential to increase government costs, redirect the allocation of scarce resources, remove debt and expenditure practices from the public eye, and reduce democratic controls over elected officials. This paper highlights some of the public interest concerns related to these entities to inform future, localized research. For decades, scholars have approached special districts from two opposing theoretical perspectives: institutional reform and public choice. Literature from these opposing perspectives is used to analyze special districts along three dimensions: efficiency and economy of operations, policy alignment and allocation of resources, and democratic accountability. This paper uses the U.S. Census Bureau definition of special districts, though alternative definitions are discussed. Efforts by four states (Florida, Pennsylvania, Indiana, and New York) to improve local government, and their varying approaches to special districts, are reviewed, leading to the conclusion that the complex issues related to special districts must be resolved within state contexts.

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