This research will apply interdisciplinary research methods to public sector accountability issues. Use of interdisciplinary methods will be enhanced through a joint association with the College of Engineering and the Institute for Public Policy Studies. Public sector accountability and performance evaluation will be addressed by investigating the choice of accounting practices and the nature and amount of auditing performed by state and local governments. This will expand on the research in public sector decision.making by: (1) conducting field studies to gain a greater understanding of the organizational factors and conditions which influence government accounting practices, budgetary allocations, and auditing choice; (2) using the organizational theory literature and insights from the field studies to contribute to the theory of accounting and auditing choice under conditions of uncertainty; and (3) empirically testing the implications drawn from the organizational theory literature. Analogies will be drawn between this decision setting and similar group decision scenarios that involve diverse parties with conflicting goals. Dr. Carpenter will teach a research seminar in public sector accountability issues and a section of an engineering economy course which considers theories of capital allocation in private and public sector organizations during the second year. Additionally, she will work with the university's Minority Program Office to develop strategies and programs to increase the number of minority females pursuing careers in the sciences. This project furthers VPW program objectives which are (1) to provide opportunities for women to advance their careers in engineering and in the disciplines of science supported by NSF and (2) to encourage women to pursue careers in science and engineering by providing greater visibility for women scientists and engineers employed in industry, government, and academic institutions. By encouraging the participation of women in science, it is a valuable investment in the Nation's future scientific vitality.
