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 78
الصفحة viii
... Financial Reporting Practice : A Comparative Study Of Local Authority Financial Reports Between The UK and Malaysia Hugh M. Coombs and Mohamad Tayib Trends And Open Issues in Governmental Accounting Systems : Some Elements Of Comparison ...
... Financial Reporting Practice : A Comparative Study Of Local Authority Financial Reports Between The UK and Malaysia Hugh M. Coombs and Mohamad Tayib Trends And Open Issues in Governmental Accounting Systems : Some Elements Of Comparison ...
الصفحة xvi
... financial accounting and reporting , managerial accounting , cost accounting , auditing , and performance evaluation . Precisely in order to avoid a solely descriptive approach , that would be lacking in discernment , and given the need ...
... financial accounting and reporting , managerial accounting , cost accounting , auditing , and performance evaluation . Precisely in order to avoid a solely descriptive approach , that would be lacking in discernment , and given the need ...
الصفحة 9
... Financial Reporting for Governmental Units : A Research Study . Chicago : National Council on Governmental Accounting , 1981 . Hood , C. Reflections on variations in 1980s public management reform . Paper presented to the workshop on ...
... Financial Reporting for Governmental Units : A Research Study . Chicago : National Council on Governmental Accounting , 1981 . Hood , C. Reflections on variations in 1980s public management reform . Paper presented to the workshop on ...
الصفحة 14
... financial reporting and auditing - constitutes the second line of defense for the public treasury . In short , budget coverage has both economic consequences and political significance . Analytical Significance Budget coverage also has ...
... financial reporting and auditing - constitutes the second line of defense for the public treasury . In short , budget coverage has both economic consequences and political significance . Analytical Significance Budget coverage also has ...
الصفحة 30
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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