The award was presented at the association's annual conference in Boston on July 5. It recognizes "individuals, who, throughout their careers, have made continuous contributions to government financial management by their direct participation in research activities, and/or through their encouragement and support of others engaged in government financial management research."
Shoulders, who specializes in state and local government accounting, was cited for his "instrumental efforts as a researcher and educator in the development of government accounting standards," and "his extensive contributions to the profession over the past 19 years."
Shoulders has focused on enhancing government accountability and financial reporting in his research. His research, the AGA release noted, has been of value to the Governmental Accounting Standards Board, and to government finance and accounting officials throughout the country. His research on determining the circumstances in which entities such as school districts, airports, and utilities, for example, should be considered as part of a city, county, or other government body has influenced the development of GASB guidelines on that topic.
His recent article, reflecting the most significant changes in government financial reporting in 65 years, discusses the appropriate identification of funds to be reported in government financial statements. The article is aimed at helping state and local governments present financial statements that reflect a proper level of accountability to the public and other statement users.
Shoulders has also improved the knowledge and the technical and operational capabilities of government accountants, auditors, and financial managers through his educational materials and programs. He has taught courses and seminars throughout the country.
The Association of Government Accountants is an 18,500-member professional association that focuses on the continuing education needs of financial managers in government, the private sector, and academe.
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