Comparative Issues in Local Government Accounting
Eugenio Caperchione, Riccardo Mussari
Springer Science & Business Media, 2000 - Business & Economics - 266 pages
In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level.
This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
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A SINOAMERICAN COMPARISON OF BUDGET AND ACCOUNTING COVERAGE
PUBLIC SECTOR CAPITAL POLICY REFORMS AND ACCOUNTING MUTATIONS
FINANCIAL REPORTING PRACTICE A COMPARATIVE STUDY OF LOCAL AUTHORITY FINANCIAL REPORTS BETWEEN THE UK AND ...
TRENDS AND OPEN ISSUES IN GOVERNMENTAL ACCOUNTING SYSTEMS SOME ELEMENTS OF COMPARISON
LOCAL GOVERNMENT ACCOUNTING IN EUROPE A COMPARATIVE APPROACH
MUNICIPAL ACCOUNTING REFORM IN FLANDERS AN EMPIRICAL STUDY OF THE OUTCOMES
A STRATEGY FOR IMPLEMENTING COST ALLOCATION IN A DUTCH MUNICIPALITY
RUSSIAN LOCAL GOVERNMENT ACCOUNTING NEW NORMS AND NEW PROBLEMS
SOME CONSIDERATIONS ON THE SIGNIFICANCE OF THE ASSETS AND LIABILITIES STATEMENT IN ITALIAN LOCAL GOVERNMENT...
EXTERNAL REPORTING OF CAPITAL ASSETS A SOURCES AND USES MODEL
NEW PUBLIC MANAGEMENT AND ITS ACCOUNTING IMPLICATIONS SOME REFERENCES TO RECENT DEVELOPMENTS IN SPANISH ...
THE SCOPE OF ACCOUNTING CONSOLIDATION IN THE LOCAL PUBLIC SECTOR
EXTERNAL AUDIT IN SPANISH LOCAL AUTHORITIES
ACCOUNTING SYSTEM REFORM AND MANAGEMENT IN THE JAPANESE LOCAL GOVERNMENT
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accounting innovations accounting practices accounting reform accounting standards accrual accounting accrual basis activities administrative adopted analysis Auditors balance sheet budget budgetary accounting capital accounting capital assets cash central government Chan charge China CIPFA citizens comparative component unit contingency model cost allocation Council countries decisions deficit depreciation disclosed disclosure economic efficiency expenditure external audit FASAB financial accounting financial statements fiscal fixed assets framework funds GASB government accounting governmental accounting systems historic cost implementation important influence infrastructure assets institutions internal services introduced issues Jaruga local authorities Lüder Malaysia Malaysian local authorities municipalities Mussari objectives off-budget resources organisations organization paper perestroika Performance Measurement political politicians principle private sector public entities Public Finance Public Management Public Sector Accounting regulations relevant responsibility Schedler significant Spain Stadskanaal taxes Tayib users valuation variables Workfare Zealand