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. 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...

Full description

Bibliographic Details
Other Authors: Caperchione, Eugenio (Editor), Mussari, Riccardo (Editor)
Format: eBook
Language:English
Published: New York, NY Springer US 2000, 2000
Edition:1st ed. 2000
Subjects:
Online Access:
Collection: Springer Book Archives -2004 - Collection details see MPG.ReNa
LEADER 03048nmm a2200301 u 4500
001 EB000625653
003 EBX01000000000000000478735
005 00000000000000.0
007 cr|||||||||||||||||||||
008 140122 ||| eng
020 |a 9781461545811 
100 1 |a Caperchione, Eugenio  |e [editor] 
245 0 0 |a Comparative Issues in Local Government Accounting  |h Elektronische Ressource  |c edited by Eugenio Caperchione, Riccardo Mussari 
250 |a 1st ed. 2000 
260 |a New York, NY  |b Springer US  |c 2000, 2000 
300 |a XX, 266 p  |b online resource 
505 0 |a 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 
653 |a Bookkeeping  
653 |a Management 
653 |a Accounting 
653 |a Management 
653 |a Accounting/Auditing 
700 1 |a Mussari, Riccardo  |e [editor] 
041 0 7 |a eng  |2 ISO 639-2 
989 |b SBA  |a Springer Book Archives -2004 
856 4 0 |u https://doi.org/10.1007/978-1-4615-4581-1?nosfx=y  |x Verlag  |3 Volltext 
082 0 |a 657 
520 |a 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