Innovations in governmental accounting / edited by Vicente Montesinos and José Manuel Vela.

Format
Book
Language
English
Published/​Created
Boston, Mass. : Kluwer, ©2002.
Description
xxi, 352 pages : illustrations ; 25 cm

Availability

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Forrestal Annex - AHJ9733 .I56 2002 Browse related items Request

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    Summary note
    "New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant." -- Publisher.
    Bibliographic references
    Includes bibliographical references.
    Contents
    • Foreword / Vicente Montesinos and Jose Manuel Vela
    • 1. Research in Comparative Governmental Accounting over the Last Decade: Achievements and Problems / Klaus Luder
    • 2. Comparative International Government Accounting Research (CIGAR) Methodology: Issues and Strategies / James L. Chan
    • 3. The Impact of Culture on Governmental Accounting Innovations in Developing Countries / Patrick J. Devlin, Alan D. Godfrey and Cherif Merrouche
    • 4. On a Basis for International Comparisons of Governmental Accounting Systems: Models of an Economic Entity / Wojciech A. Nowak
    • 5. The Public Sector Committee (PSC): The Standards Project / Philippe Adhemar
    • 6. The European Experience of and Attitudes to the Development of International Accounting Standards / Noel Hepworth
    • 7. The IPSAS Approach: a Useful Tool for Accounting Reform in Europe? / Bernardino Benito, Isabel Brusca and Vicente Montesinos
    • 8. Convergence in the Economic Environment and Accounting Harmonization: the Case of European Local Governments / Maria T. Balaguer, Iluminada Fuertes and Manuel Illueca
    • 9. Governmental Accounting Reform: the cases of Portugal and Spain / Maria J. Da Silva and Joao B. Da Costa
    • 10. Government or Governance? Japan's New Balance Sheet in International Perspective / Kiyoshi Yamamoto and June Pallot
    • 11. The New UK Government Financial Framework / Andrew Likierman
    • 12. Current State and Latest Developments of Governmental Accounting in Sweden / Kristina Lundqvist
    • 13. Main Developments of Governmental Accounting Reform in Spain / Victor Nicolas
    • 14. The Accounting Reform of Central Government in France / Evelyne Lande
    • 15. Innovations in Governmental Accounting systems: the Concept of a "Mega General Ledger" in Belgian Provinces / J. R. Christiaens and C. Vanhee
    • 16. Reporting Government Obligation / Gwenda Jensen
    • 17. The Presentation of Governmental Financial Information on the Internet: an International View / Antonio Lopez Hernandez, Carmen Caba and Manuel P. Rodriguez
    • 18. The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions / Jose L. Pablos, Ana Carcaba and Antonio Lopez Diaz
    • 19. Exploring the Balancing Concept in the Design of a Performance Measurement System for Waste Water Treatment in the Netherlands / G. Jan van Helden and Remco J. Admiraal
    • 20. Towards a Contingency Theory for Hospital Cost Accounting Systems: a Comparison of the UK and New Zealand / Sheila Ellwood
    • 21. Programme, Funding and Accounting Innovations in Norwegian University Colleges / Helge Mauland and Frode Mellemvik
    • 22. An International Comparison of School Performance Reporting / Marc A. Rubin
    • 23. An Analysis of the Arise of Auditing Institutions in the Dutch provincial and local Governments / Aad D. Bac
    • 24. Limiting the Scope of Central Government Audit: a Constitutional Problem or a Sensible Solution? / Mary Bowerman and Christopher Humphrey
    • 25. Comparative Local Government Auditing: Audit Timing in the US and the UK / Gary Giroux and Rowan Jones
    • Epilogue: Some Issues on the Current Meaning and Aims of Governmental Accounting / Elvira Rodriguez
    ISBN
    • 1402072880 ((alk. paper))
    • 9781402072888 ((alk. paper))
    LCCN
    2002042852
    OCLC
    51151698
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