Mortimer A. Dittenhofer Doctoral Dissertation
Application Process
on Accountability, Financial Management or Auditing in
Government
Two Awardees Have Completed Their Doctoral Dissertations
Congratulations are in order for the first two awardees of the
Academy's Mortimer Dittenhofer Dissertation Award.
Patricia A. Patrick received her Ph.D. from The Graduate
School, School of Public Affairs at Pennsylvania State
University. The title of her dissertation is, "The
Determinants of Organizational Innovativeness: The Adoption of
GASB 34 in Pennsylvania Local Government."
Dr. Patrick is currently teaching at John L. Grove College of
Business, Shippensburg State University in Shippensburg,
Pennsylvania.
Annette Pridgen recently completed her dissertation, "Analyzing
the Financial Condition of Local Governments Using the GASB No.
34 Governmental Financial Reporting Model". Dr. Pridgen is
currently an Assistant Professor at the E. H. Patterson School
of Accountancy at the University of Mississippi. She received
her Ph.D. from the University of Mississippi.
The next Dittenhofer Dissertation Award cycle will be in late
2009.
Background Information
The Academy for Government Accountability
(AFGA) is a global research and advisory organization committed
to advancing thought leadership in financial management of
federal, state and local governments. The AFGA recognizes the
importance of high quality academic research in advancing such
thought leadership. Therefore, the AFGA has established the
Mortimer A. Dittenhofer Dissertation Award to provide up to
$12,500 to support the research of one or two selected doctoral
candidates whose dissertation is in the field of government
financial management or accountability, governmental accounting,
or auditing.
The Mortimer A. Dittenhofer Dissertation
Award is named for a former Association of Government
Accountants president and an early leader in government
financial management. Dr. Dittenhofer is Emeritus Professor of
Accounting at Florida International University (FIU) in Miami,
Florida. He had a distinguished career spanning over 50 years.
At the U.S. Government Accountability Office, he chaired
the work group that developed the first edition of Government
Auditing Standards. He is the author or co-author of
several articles, books and textbooks on auditing.
Eligibility for Funding
Any doctoral candidate pursuing an
advanced post-graduate degree (such as Ph.D., DBA, DPA) in
auditing, accounting, budgeting, public administration, or
related areas such as finance or business with an emphasis in
government financial management from an accredited educational
institution is eligible to apply for the doctoral dissertation
award if the candidate:
- Has completed or is within one
semester of completion of coursework.
- Intends to devote full-time to the
dissertation during the term of the award. If less than
full-time work is expected, explain the reason(s) in your
cover letter. Justified reasons will not disqualify the
candidate.
Application Process
Deadline for Proposal
The deadline for submitting a proposal is June 13, 2008.
Award recipients will be contacted by July 11, 2008. The award
recipient should try to attend the American Accounting
Association annual meeting in Anaheim, CA on August 4, 2008,
where the awards will be announced. However, attendance is not
required.
Topics of Interest
The AFGA’s overarching theme is “Fiscal
Responsibility through Citizen Empowerment.” Research related
to this theme will be considered for the dissertation award.
Other topics that may receive
consideration include:
» Effective Internal Control in State and
Local Government
» Effective Internal Control in Federal Government
» The Role of Controllership in Modern Government Financial
Operations
» Evaluating the Role of Shared Services in Government Financial
Operations
» Evaluation of Materiality in Government Financial Reporting
and Auditing
» Timely Financial Reporting in the Government Environment
» Using Generally Accepted Accounting Principles in Government
Decision Making
» Relationship and Organization Dynamics Between CFO and CIO and
How It Affects Service Delivery to Taxpayers
» Single Audit Act
Attachment A contains further descriptions
of the optional topics above. However, research topics related
to government financial management, especially those dealing
with fiscal responsibility through citizen empowerment, will
receive strong consideration.
Items To Include in Proposal
All Applicants for the dissertation award
must submit a proposal that includes all of the following
information.
- Dissertation title
- Name of doctoral candidate/applicant
- Objective of research: Purpose and
plan for proposed dissertation
- Need for and benefits of research
- Research Plan (including a
description of the proposed research question(s), the
research methodology and the proposed data collection
process)
- Proposed schedule for completion of
the dissertation
- Amounts and sources of other funding
to be received in support of this dissertation
Note: Proposals should not exceed 5 pages,
exclusive of exhibits, appendices and attachments.
Cover Letter
A cover letter, not to exceed 2 pages,
should accompany the dissertation proposal and should address
the following:
- The degree that you will receive
(Ph.D., DBA or DPA)
- The major and minor fields covered in
your doctoral program, and summary of other academic and
professional background
- Full name of the degree-granting
institution where you will complete your dissertation and
its accreditation
- The names, position and contact
information of your Dissertation Chair and two other
professors who are directly involved in your dissertation
research and who will send letters of recommendation
- The schedule for completion of your
course work, qualifying examinations and beginning and
completion of the dissertation research
- Your future professional or career
plans upon receiving your degree
- A half-page abstract of the
dissertation project
Selection Process
Screening and selection of candidates is the responsibility
of the AFGA’s Advisory Council. This council includes both
academicians and others actively involved and interested in
government financial management.
Amount of Awards
Individual awards vary from $2,500 to $12,500. The size of
the award varies based on the following criteria:
» Relevance and importance of
research topic to government financial management and fiscal
responsibility
» Clarity of intended research outcome
» Soundness of proposed methodology
» Reasonableness of schedule
» Candidate's qualifications
Timing of Payments
The total award is paid over a period generally not exceeding
two years. Payments will begin about the time the candidate
completes coursework and is ready to begin full-time
dissertation research. The award is usually divided into three
installments with the submission of the last payment when the
research is completed. Research is completed when the researcher
submits a summary of research performed and conclusions reached
to AGA (this may be earlier than the completed dissertation).
Submit applications via email to:
Eveanna Barry
Academy for Government Accountability
ebarry@agacgfm.org
800.AGA.7211, ext. 324