State and local government pension funds in the United States collectively manage a very large and diverse pool of assets to meet the even large sum of accrued liabilities. Recent research has emphasized that widely-used accounting practices, like matching discount rates to expected asset...

The current study tested a five level taxonomy of training delivery systems organized according to information richness: print, video, computer-based training, distance learning and face-to-face. The information richness measure used was based on the work of Daft & Lengel (1984) and consisted of...