Comparative Issues in Local Government Accounting

✍ Scribed by Elio Borgonovi, Eugenio Anessi-Pessina (auth.), Eugenio Caperchione, Riccardo Mussari (eds.)

Publisher: Springer US
Year: 2000
Tongue: English
Leaves: 274
Edition: 1
Category: Library

No coin nor oath required. For personal study only.

✦ Synopsis

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.

✦ Table of Contents

Front Matter....Pages i-xx
Accounting and Accountability in Local Government: A Framework....Pages 1-9
A Sino-American Comparison of Budget and Accounting Coverage....Pages 11-34
Public Sector Capital: Policy Reforms and Accounting Mutations....Pages 35-52
Financial Reporting Practice: A Comparative Study of Local Authority Financial Reports Between the UK and Malaysia....Pages 53-68
Trends and Open Issues in Governmental Accounting Systems: Some Elements of Comparison....Pages 69-85
Local Government Accounting in Europe: A Comparative Approach....Pages 87-102
Municipal Accounting Reform in Flanders: An Empirical Study of the Outcomes....Pages 103-123
A strategy for implementing Cost allocation in a dutch Municipality....Pages 125-141
Accounting System Reform and Management in the Japanese Local Government....Pages 143-157
Russian Local Government Accounting: New Norms and New Problems....Pages 159-173
Some Considerations on the Significance of the Assets And Liabilities Statement In Italian Local Government Accounting Reform....Pages 175-190
External Reporting of Capital Assets: A Sources and Uses Model....Pages 191-209
New Public Management and Its Accounting Implications: Some References to Recent Developments in Spanish Local Authorities....Pages 211-225
The Scope of Accounting Consolidation in the Local Public Sector....Pages 227-240
External Audit in Spanish Local Authorities....Pages 241-257
Back Matter....Pages 259-266

✦ Subjects

Accounting/Auditing; Management/Business for Professionals

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