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