Overview

Directed at individuals interested in governmental accounting standard-setting processes, the main themes of this series include governmental accounting research methodology, governmental auditing research, the financial condition of public organizations, local governmental issues and governmental financial reporting issues. Throughout the series there are sections which focus on areas such as: health care research; research on higher education institutions; public budgeting; analysis of municipal credit; and public choice and government accounting. This volume includes a section on state audit from a European Union perspective. Other articles include: research on government accounting in Spain, Greece, China, Japan, Kenya, Tanzania, Uganda, Sudan; local governmental accounting reforms in the Netherlands, Finland and Norway; public sector accounting innovations; controlling local government cost and performance; and a comparison of government auditing standards.

Full Product Details

Author:   James L. Chan ,  Rowan Jones ,  Klaus Luder
Publisher:   American Accounting Association
Imprint:   JAI Press Inc.
Volume:   v. 9
Dimensions:   Width: 15.60cm , Height: 2.30cm , Length: 23.40cm
Weight:   0.720kg
ISBN:  

9781559380553

ISBN 10:   1559380551
Pages:   388
Publication Date:   01 May 1994
Audience:   College/higher education ,  Professional and scholarly ,  Postgraduate, Research & Scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Table of Contents

Modelling governmental accounting innovations - an assessment and future research directions, James L. Chan et al; toward a general model of public sector accounting innovation, Alicia Jaruga, Wojciech A. Nowak; controlling local government cost and performance - an international comparison, Dietrich Budaus, Klaus Buchholtz; the relationship between national accounting and governmental accounting - state of the art and comparative perspective, Rowan H. Jones, Klaus G. Luder; evolutionary developments in State audit - a European Union perspective, Alan Lowell; a comparison of government auditing standards in five Anglo-Saxon countries, Mortimer A. Dittenhofer; an international comparison of governmental annual reports, Vicente Pina, Lourdes Torres; budgetary accounting in China - continuity and change, James L. Chan; governmental accounting in Japan, Hiroshi Yoshida; governmental accounting in Kenya, Tanzania, and Uganda, Alan D. Godfrey et al; governmental accounting in the Sudan, Khadiga El-Batanoni, Rowan H. Jones; governmental accounting in Spain - evolution and reforms, Vicente Montesinos, Jose Manuel Vela Bargues; local government accounting reforms in the Netherlands, Aad D. Bac; governmental accounting in Finland and Norway - a historical note on cameralism, Norvald Monsen, Salme Nasi; governmental accounting in Greece - political institutions or a policy? Anastasia G. Maggina; public sector financial management developments in Australia and Britain - trends and contradictions, James Guthrie, Christopher Humphrey; the UK governments accounting and budgeting revolution, Andrew Likierman; innovations in national government accounting and budgeting in New Zealand, June Pallot; abstracts of papers presented at the fifth CIGAR Conference (Paris 1995), Jean-Claude Scheid.

Reviews

Author Information

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions