Overview

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.

Full Product Details

Author:   Eugenio Caperchione ,  Riccardo Mussari
Publisher:   Springer
Imprint:   Springer
Edition:   2000 ed.
Dimensions:   Width: 15.50cm , Height: 1.70cm , Length: 23.50cm
Weight:   1.300kg
ISBN:  

9780792384991

ISBN 10:   0792384997
Pages:   266
Publication Date:   31 December 1999
Audience:   College/higher education ,  Professional and scholarly ,  Undergraduate ,  Postgraduate, Research & Scholarly
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

1. Accounting And Accountability In Local Government:A Framework.- 2. A Sino-American Comparison Of Budget And Accounting Coverage.- 3. Public Sector Capital: Policy Reforms And Accounting Mutations.- 4. Financial Reporting Practice: A Comparative Study Of Local Authority Financial Reports Between The UK and Malaysia.- 5. Trends And Open Issues in Governmental Accounting Systems: Some Elements Of Comparison.- 6. Local Government Accounting In Europe: A Comparative Approach.- 7. Municipal Accounting Reform In Flanders: An Empirical Study Of The Outcomes.- 8. A Strategy For Implementing Cost Allocation In A Dutch Municipality.- 9. Accounting System Reform And Management In The Japanese Local Government.- 10. Russian Local Government Accounting: New Norms And New Problems.- 11. Some Considerations On The Significance of the Assets And Liabilities Statement In Italian Local Government Accounting Reform.- 12. External Reporting Of Capital Assets: A Sources And Uses Model.- 13. New Public Management And Its Accounting Implications: Some References To Recent Developments In Spanish Local Authorities.- 14. The Scope Of Accounting Consolidation In The Local Public Sector.- 15. External Audit In Spanish Local Authorities.

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