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 87
الصفحة xiii
... economic and political environments in which governments at all levels have to operate . This is exactly the aim of this volume . Obviously enough , it is very difficult to identify and suggest one single key to the interpretation of ...
... economic and political environments in which governments at all levels have to operate . This is exactly the aim of this volume . Obviously enough , it is very difficult to identify and suggest one single key to the interpretation of ...
الصفحة xiv
... economic quantities . On the contrary , though for manifold and different reasons depending on the various socio - economic contexts under analysis ( fiscal crisis , globalizing economy , technological advance , introduction of forms of ...
... economic quantities . On the contrary , though for manifold and different reasons depending on the various socio - economic contexts under analysis ( fiscal crisis , globalizing economy , technological advance , introduction of forms of ...
الصفحة xv
... ( Coombs - Tayib , Mussari , van Helden ) , and so has the scope of auditing ( performance audits are thus increasingly applied ) ( Montesinos ) . Nonetheless , the recognition , control and disclosure of economic Foreword XV.
... ( Coombs - Tayib , Mussari , van Helden ) , and so has the scope of auditing ( performance audits are thus increasingly applied ) ( Montesinos ) . Nonetheless , the recognition , control and disclosure of economic Foreword XV.
الصفحة xvi
Eugenio Caperchione, Riccardo Mussari. Nonetheless , the recognition , control and disclosure of economic performances are impelling not only in the relationship between peripheral authorities and local communities , that is in the ...
Eugenio Caperchione, Riccardo Mussari. Nonetheless , the recognition , control and disclosure of economic performances are impelling not only in the relationship between peripheral authorities and local communities , that is in the ...
الصفحة xvii
... economy countries ( Caperchione ) . As already stated , a number of papers mainly discuss important issues of public sector accounting from the particular perspective of a specific country where local government accounting reforms are ...
... economy countries ( Caperchione ) . As already stated , a number of papers mainly discuss important issues of public sector accounting from the particular perspective of a specific country where local government accounting reforms are ...
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