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Innovations in Governmental Accounting

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ISBN-10: 1402072880

ISBN-13: 9781402072888

Edition: 2002

Authors: Vicente Montesinos Julve, Jose Manuel Vela

List price: $199.99
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Description:

This volume presents an overview of the most useful & innovative experiences in governmental accounting. Here are the latest in international accounting trends & techniques, contributed by researchers & public sector professionals.
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Book details

List price: $199.99
Copyright year: 2002
Publisher: Springer
Publication date: 12/31/2002
Binding: Hardcover
Pages: 352
Size: 6.50" wide x 9.50" long x 1.25" tall
Weight: 1.540

Contributors
Foreword
Governmental Accounting Research Methodology
Research in Comparative Governmental Accounting over the Last Decade: -Achievements and Problems-
Comparative International Government Accounting Research (CIGAR) Methodology: Issues and Strategies
The Impact of Culture on Governmental Accounting Innovations in Developing Countries
On a Basis for International Comparisons of Governmental Accounting Systems: Models of an Economic Entity
International Accounting Standards
The Public Sector Committee (PSC): The Standards Project
The European Experience of and Attitudes to the Development of International Accounting Standards
The IPSAS Approach: a Useful Tool for Accounting Reform in Europe?
International Comparative Analysis
Convergence in the Economic Environment and Acounting Harmonization: the Case of European Local Governments
Governmental Accounting Reform: the cases of Portugal and Spain
Government or Governance? Japan's New Balance Sheet in International Perspective
National Innovative Experiences in Government Accounting
The New UK Government Financial Framework
Current State and Latest Developments of Governmental Accounting in Sweden
Main Developments of Governmental Accounting Reform in Spain
The Accounting Reform of Central Government in France
Innovations in Governmental Accounting Systems: the Concept of a "Mega General Ledger" in Belgian Provinces
Government Financial Reporting
Reporting Government Obligation
The Presentation of Governmental Financial Information on the Internet: an International View
The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions
Accounting for Performance Evaluation
Exploring the Balancing Concept in the Design of a Performance Measurement System for Waste Water Treatment in the Netherlands
Towards a Contingency Theory for Hospital Cost Accounting Systems: a Comparison of the UK and New Zealand
Programme, Funding and Accounting Innovations in Norwegian University Colleges
An International Comparison of School Performance Reporting
Public Sector Audit
An Analysis of the Arise of Auditing Institutions in the Dutch provincial and local Governments
Limiting the Scope of Central Government Audit: a Constitutional Problem or a Sensible Solution?
Comparative Local Government Auditing: Audit Timing in the US and the UK
Epilogue: Some Issues on the Current Meaning and Aims of Governmental Accounting