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International Comparative Issues in Government Accounting The Similarities and Differences between Central Government Accounting and Local Government Accounting within or between Countries

Due to the developments in the role of governments, the importance of government accounting and financial reporting is increasing. This led to changes in Government Accounting all over the world. For institutional, public finance and other reasons this has not always been done for central government...

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Bibliographic Details
Other Authors: Bac, Aad (Editor)
Format: eBook
Language:English
Published: New York, NY Springer US 2001, 2001
Edition:1st ed. 2001
Subjects:
Bookkeeping 
Public Economics
Public Finance
Accounting
Accounting/auditing
Online Access:
Collection: Springer Book Archives -2004 - Collection details see MPG.ReNa
Table of Contents:
  • 11. Financial Management Reform in New Zealand Local Government: A Central Government Initiative or a Response to Local Needs
  • 12. Accounting and Financial Reporting in Spanish Regional Governments: Exploring Similarities and Differences
  • 13. Accruals Accounting Approaches in the UK Public Sector: Diversity and Convergence
  • 14. Accounting for Capital Assets in the Public Sector: Difference between Accounting Standards Boards in the United States
  • 15. Transforming Government Accounting in Japan: Revolution or Fashion?
  • IV National Non-Comparative Research
  • 16. Polish Public Sector Accounting in Transition: The Landscape after Early 1999 step in the State Redefining
  • 17. A Diffusion-Contingency Model for Government Accounting Innovations
  • 18. The Effects of Reform on China’s Public Budgeting and Accounting System
  • 19. Implementing the Municipal Accounting Reform in France
  • 20. Local Government Accounting in Norway: Central Norms Create Confusing Information at the Local Level
  • 21. Budgeting and Accounting Practices for Subsovereign Debt Issuers
  • I Dutch Government Accounting
  • 1. Dutch Government Accounting from the perspective of the Suppreme Auditing Institution
  • 2. Dutch Central Government Budgeting and Accounting System
  • 3. The Dutch Provincial and Municipal Accounting System
  • 4. The Financial Management System of the City of Tilburg
  • II International Comparative Research
  • 5. A Comparison of Japanese and Australian Second Tier Government Performance Reporting
  • 6. Central Governmental Accounting of Egypt and the Netherlands: Similarities and Differences
  • 7. Accounting and Democratic Governance: A Comparative Study of one Norwegian and one Russian County
  • III National Comparative Research
  • 8. Transferability of Reformed Local Government Accounting to Provincial Government Accounting in Belgium
  • 9. Comparing Cameral and Accrual Accounting in Local Governments
  • 10. Financial Management Initiatives at Different Governmental Layers in the Netherlands

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