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 33
الصفحة xvii
... organisational difficulties in introducing cost allocation systems , and on the consequent need to flank any ... organised in a different way . In New Zealand there is one single body that sets out accounting standards , while in the UK ...
... organisational difficulties in introducing cost allocation systems , and on the consequent need to flank any ... organised in a different way . In New Zealand there is one single body that sets out accounting standards , while in the UK ...
الصفحة xix
... organisational and administrative aspect was unrivalled . We cannot even forget the disinterested help offered by Antonio Mastrangelo , chartered accountant in Milan . On the other hand , the realisation of the book greatly benefited ...
... organisational and administrative aspect was unrivalled . We cannot even forget the disinterested help offered by Antonio Mastrangelo , chartered accountant in Milan . On the other hand , the realisation of the book greatly benefited ...
الصفحة 2
... organisations such as government entities , government - owned enterprises , families , non - profit organisations ) in order to generate and provide information on the economic rationality of decisions . The basic rules of an ...
... organisations such as government entities , government - owned enterprises , families , non - profit organisations ) in order to generate and provide information on the economic rationality of decisions . The basic rules of an ...
الصفحة 3
... organised by items . Items usually reflect the nature ( e.g. personnel , supplies ) and / or the purpose ( e.g. education , transportation ) of expenditure . The constraint whereby budgeted outflows should not be exceeded applies to ...
... organised by items . Items usually reflect the nature ( e.g. personnel , supplies ) and / or the purpose ( e.g. education , transportation ) of expenditure . The constraint whereby budgeted outflows should not be exceeded applies to ...
الصفحة 7
... organisations ) ; 6. increasing ( or , at least , increasing pressures for ) decentralisation , defined as ( i ) the breakdown of large government bureaucracies into smaller corporatised units ( as in the British " Next Steps ...
... organisations ) ; 6. increasing ( or , at least , increasing pressures for ) decentralisation , defined as ( i ) the breakdown of large government bureaucracies into smaller corporatised units ( as in the British " Next Steps ...
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