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...

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Bibliographic Details
Other Authors: Caperchione, Eugenio (Editor), Mussari, Riccardo (Editor)
Format: eBook
Published: New York, NY Springer US 2000, 2000
Edition:1st ed. 2000
Online Access:
Collection: Springer Book Archives -2004 - Collection details see MPG.ReNa
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