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. |
من داخل الكتاب
النتائج 1-5 من 29
الصفحة xiv
... efficiency and economy . All this is of course something new . As long as there wasn't any social pressure strong enough to orientate the behaviour of government officials towards the attainment , measurement and disclosure of results ...
... efficiency and economy . All this is of course something new . As long as there wasn't any social pressure strong enough to orientate the behaviour of government officials towards the attainment , measurement and disclosure of results ...
الصفحة 6
... efficiency or ( ii ) reduce the volume and scope of services they provide . Hood ( 1992 ) , for instance , found a negative correlation between macroeconomic performance and the degree of emphasis on new public management ( NPM ) ; 2 ...
... efficiency or ( ii ) reduce the volume and scope of services they provide . Hood ( 1992 ) , for instance , found a negative correlation between macroeconomic performance and the degree of emphasis on new public management ( NPM ) ; 2 ...
الصفحة 7
... efficiency and effectiveness in the acquisition of consensus . Civil servants , in turn , are no longer expected to simply follow rules and implement decisions , but are increasingly assessed on the results of their actions . LGs are ...
... efficiency and effectiveness in the acquisition of consensus . Civil servants , in turn , are no longer expected to simply follow rules and implement decisions , but are increasingly assessed on the results of their actions . LGs are ...
الصفحة 8
... efficiency and effectiveness of the public sector can significantly affect the productivity and competitiveness of individual firms and of the country or region as a whole . As a consequence , firms also require information on the ...
... efficiency and effectiveness of the public sector can significantly affect the productivity and competitiveness of individual firms and of the country or region as a whole . As a consequence , firms also require information on the ...
الصفحة 36
لقد وصلت إلى حد العرض المسموح لهذا الكتاب.
لقد وصلت إلى حد العرض المسموح لهذا الكتاب.
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 |
طبعات أخرى - عرض جميع المقتطفات
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