Comparative Issues in Local Government AccountingIn 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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المحتوى
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 |
| 259 | |
ACCOUNTING SYSTEM REFORM AND MANAGEMENT IN THE JAPANESE LOCAL GOVERNMENT | 143 |
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عبارات ومصطلحات مألوفة
according accounting systems activities administrative adopted allocation amount analysis annual applied approach audit authorities autonomous basis bodies budget budgetary capital assets cash central government charge citizens comparative concerned Consequently considered consolidation cost cost allocation Council countries decisions defined definition dependent depreciation disclosure discussion economic effectiveness efficiency entities example expenditure expense external federal financial accounting financial reporting fiscal funds GASB government accounting governmental accounting implementation important influence infrastructure innovations institutions interest internal internal services introduced issues Italy limited local authorities local government major means measurement municipalities Notes objectives operations organization performance period political position practices present principle private sector problems production public sector reasons reference reform regulations responsibility rules significant social specific statements Table United users variables
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معلومات المراجع
| العنوان | Comparative Issues in Local Government Accounting |
| المُحررون | Eugenio Caperchione, Riccardo Mussari |
| الإصدار | مزود بصور توضيحية |
| الناشر | Springer Science & Business Media, 2000 |
| رقم ISBN (الرقم الدولي المعياري للكتاب) | 0792384997, 9780792384991 |
| عدد الصفحات | 266 من الصفحات |
| تصدير الاقتباس | BiBTeX EndNote RefMan |