Comparative Issues in Local Government AccountingEugenio Caperchione, Riccardo Mussari Springer Science & Business Media, 06/12/2012 - 266 من الصفحات 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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النتائج 1-5 من 30
الصفحة xvi
... China and the USA . Coombs and Tayib extensively analyse the different reporting practices of two countries ( the UK and Malaysia ) that , up to a certain point , shared a common administration path , which has not however impeded a ...
... China and the USA . Coombs and Tayib extensively analyse the different reporting practices of two countries ( the UK and Malaysia ) that , up to a certain point , shared a common administration path , which has not however impeded a ...
الصفحة xviii
... China , Japan , Malaysia , Italy , the Netherlands , Belgium ) on which information is not so easily acquired but which still represent very interesting case studies . Therefore , we are confident that this material can be of help to ...
... China , Japan , Malaysia , Italy , the Netherlands , Belgium ) on which information is not so easily acquired but which still represent very interesting case studies . Therefore , we are confident that this material can be of help to ...
الصفحة 10
... China and Russia . The October Revolution in Russia created a vastly enlarged public sector for the Soviet Union and World War II expanded the Soviet empire into Eastern Europe . The next global expansion took place in 1949 when a half ...
... China and Russia . The October Revolution in Russia created a vastly enlarged public sector for the Soviet Union and World War II expanded the Soviet empire into Eastern Europe . The next global expansion took place in 1949 when a half ...
الصفحة 12
... China . In this context , Alicja Jaruga and Lu Ting - gang reported on how reforms began to affect public sector accounting in Poland and China , respectively ( Chan and Jones , 1988 ) . Since then , Jaruga and Novak ( 1995 ) continued ...
... China . In this context , Alicja Jaruga and Lu Ting - gang reported on how reforms began to affect public sector accounting in Poland and China , respectively ( Chan and Jones , 1988 ) . Since then , Jaruga and Novak ( 1995 ) continued ...
الصفحة 13
... Chinese state enterprises rely on government subsidies to make up for their losses even though reformers advocate the ... China were required to send most of their taxes to Beijing and await their allocations , they were almost totally ...
... Chinese state enterprises rely on government subsidies to make up for their losses even though reformers advocate the ... China were required to send most of their taxes to Beijing and await their allocations , they were almost totally ...
المحتوى
10 | |
Policy Reforms And | 35 |
A Comparative Study Of Local | 53 |
Trends And Open Issues in Governmental Accounting | 69 |
A Strategy For Implementing Cost Allocation 125 | 124 |
Accounting System Reform And Management | 143 |
159 | 158 |
Some Considerations On The Significance of the | 175 |
211 | 210 |
External Audit In Spanish Local Authorities | 241 |
Index 259 | 258 |
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عبارات ومصطلحات مألوفة
accounting innovations accounting practices accounting reform accounting standards accrual accounting 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 entity's expenditure external control FASAB financial accounting financial reporting 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 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