Comparative Issues in Local Government Accounting

Front Cover
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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Contents

ACCOUNTING AND ACCOUNTABILITY IN LOCAL GOVERNMENT A FRAMEWORK
1
A SINOAMERICAN COMPARISON OF BUDGET AND ACCOUNTING COVERAGE
11
PUBLIC SECTOR CAPITAL POLICY REFORMS AND ACCOUNTING MUTATIONS
35
FINANCIAL REPORTING PRACTICE A COMPARATIVE STUDY OF LOCAL AUTHORITY FINANCIAL REPORTS BETWEEN THE UK AND ...
53
TRENDS AND OPEN ISSUES IN GOVERNMENTAL ACCOUNTING SYSTEMS SOME ELEMENTS OF COMPARISON
69
LOCAL GOVERNMENT ACCOUNTING IN EUROPE A COMPARATIVE APPROACH
87
MUNICIPAL ACCOUNTING REFORM IN FLANDERS AN EMPIRICAL STUDY OF THE OUTCOMES
103
A STRATEGY FOR IMPLEMENTING COST ALLOCATION IN A DUTCH MUNICIPALITY
125
RUSSIAN LOCAL GOVERNMENT ACCOUNTING NEW NORMS AND NEW PROBLEMS
159
SOME CONSIDERATIONS ON THE SIGNIFICANCE OF THE ASSETS AND LIABILITIES STATEMENT IN ITALIAN LOCAL GOVERNMENT...
175
EXTERNAL REPORTING OF CAPITAL ASSETS A SOURCES AND USES MODEL
191
NEW PUBLIC MANAGEMENT AND ITS ACCOUNTING IMPLICATIONS SOME REFERENCES TO RECENT DEVELOPMENTS IN SPANISH ...
211
THE SCOPE OF ACCOUNTING CONSOLIDATION IN THE LOCAL PUBLIC SECTOR
227
EXTERNAL AUDIT IN SPANISH LOCAL AUTHORITIES
241
INDEX
259
Copyright

ACCOUNTING SYSTEM REFORM AND MANAGEMENT IN THE JAPANESE LOCAL GOVERNMENT
143

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