Innovations in Governmental Accounting

✍ Scribed by Klaus Lüder (auth.), Vicente Montesinos, José Manuel Vela (eds.)

• Publisher: Springer US
• Year: 2002
• Tongue: English
• Leaves: 358
• Edition: 1
• Category: Library

✦ Synopsis

New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable.
The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting.
The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.

✦ Table of Contents

Front Matter....Pages I-XXI
Research in Comparative Governmental Accounting Over the Last Decade — Achievements and Problems —....Pages 1-21
Comparative International Government Accounting Research (Cigar) Methodology: Issues and Strategies....Pages 23-29
The Impact of Culture on Governmental Accounting Innovations in Developing Countries....Pages 31-42
On a Basis for International Comparisons of Governmental Accounting Systems: Models of an Economic Entity....Pages 43-59
The Public Sector Committee (PSC) The Standards Project....Pages 61-71
The European Experience of and Attitudes to the Development of International Accounting Standards....Pages 73-83
The IPSAS Approach: A Useful Tool for Accounting Reform in Europe?....Pages 85-97
Harmonising the Accounting Systems of European Local Governments: The Importance of Environmental Convergence....Pages 99-113
Governmental Accounting Reform: The Cases of Portugal and Spain....Pages 115-129
Government or Governance?....Pages 131-144
The New UK Government Financial Framework....Pages 145-156
Current State and Latest Developments of Governmental Accounting in Sweden....Pages 157-165
The Reform of Governmental Accounting in Spain: Main Tendencies....Pages 167-176
The Accounting Reform of Central Government in France....Pages 177-190
Innovations in Governmental Accounting Systems....Pages 191-202
Reporting Government Obligation....Pages 203-215
The Presentation of Governmental Financial Information on the Internet: An International View....Pages 217-229
The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions....Pages 231-246
Exploring the Balancing Concept in the Design of a Performance Measurement System for Waste Water Treatment in the Netherlands....Pages 247-263
Towards a Contingency Theory for Hospital Cost Accounting Systems: A Comparison of the UK and New Zealand....Pages 265-281
Programme, Funding and Accounting Innovations in Norwegian University Colleges....Pages 283-300
An International Comparison of School Performance Reporting....Pages 301-318
An Analysis of the Arise of Auditing Institutions in the Dutch Provincial and Local Governments....Pages 319-330
Limiting the Scope of Central Government Audit: A Constitutional Problem or a Sensible Solution?....Pages 331-341
Comparative Local Government Auditing: Audit Timing in the US and the UK....Pages 343-348
Some Issues on the Current Meaning and Aims of Governmental Accounting....Pages 349-352

✦ Subjects

Accounting/Auditing; Public Finance & Economics; Management/Business for Professionals