Comparative issues in local government accounting
In recent years there have been a number of significant reforms in local government accounting practices around the world. 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.
1 online resource
9780792384991, 0792384997
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Contributors. Foreword; E. Caperchione, R. Mussari. 1. Accounting and Accountability in Local Government: A Framework; E. Borgonovi, E. Anessi-Pessina. 2. A Sino-American Comparison of Budget and Accounting Coverage; J.L. Chan. 3. The Capital Accounting Controversy in Local Government - A New Zealand - UK comparison; I. Lapsley, J. Pallot. 4. Financial Reporting Practice: a Comparative Study of Local Authority Financial Reports between the UK and Malaysia; H.M. Coombs, M. Tayib. 5. Trends and Open Issues in Governmental Accounting Systems: some Elements of Comparison; E. Caperchione. 6. Local Government Accounting in Europe: a Comparative Approach; J.M. Vela, I. Fuertes. 7. Municipal Accounting Reform in Flanders: an Empirical Study of the Outcomes; J.R. Christiaens. 8. A Strategy for Implementing Cost Allocation in a Dutch Municipality; G.J. van Helden. 9. Accounting System Reform and Management in the Japanese Local Government; K. Yamamoto. 10. Russian Local Government Accounting: New Norms and New Problems; A. Bourmistrov, F. Mellemvik. 11. Some Considerations on the Significance of the Assets and Liabilities Statement in the Italian Local Government Accounting Reform; R. Mussari. 12. External Reporting of Capital Assets: a Sources and Uses Model; R.H. Cheng, J.E. Harris. 13. New Public Management and its Accounting Implications: some References to Recent Developments in Spanish Local Authorities; A.G. Ruiz. 14. The Scope of Accounting Consolidation in the Local Public Sector; E. Lande. 15. External Audit in Spanish Local Authorities; V.M. Julve.