Comparative Issues in Local Government Accounting

by Caperchione, Eugenio; Mussari, Riccardo

• ISBN13: 9780792384991
• ISBN10: 0792384997
• eBook ISBN(s): 9781461545811
• Format: Hardcover
• Copyright: 1999-12-01
• Publisher: Kluwer Academic Pub
• More Book Details
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Summary

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 this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.

Table of Contents

Contributors	ix
Foreword	xiii
Eugenio Caperchione
Riccardo Mussari
Accounting And Accountability In Local Government: A Framework	1	(10)
Elio Borgonovi
Eugenio Anessi-Pessina
A Sino-American Comparison Of Budget And Accounting Coverage	11	(24)
James L. Chan
Public Sector Capital: Policy Reforms And Accounting Mutations	35	(18)
Irvine Lapsley
June Pallot
Financial Reporting Practice: A Comparative Study Of Local Authority Financial Reports Between The UK and Malaysia	53	(16)
Hugh M. Coombs
Mohamad Tayib
Trends And Open Issues in Governmental Accounting Systems: Some Elements Of Comparison	69	(18)
Eugenio Caperchione
Local Government Accounting In Europe: A Comparative Approach	87	(16)
Jose Manuel Vela
Iluminada Fuertes
Municipal Accounting Reform In Flanders: An Empirical Study Of The Outcomes	103	(22)
Johan R. Christiaens
A Strategy For Implementing Cost Allocation In A Dutch Municipality	125	(18)
G. Jan van Helden
Accounting System Reform And Management In The Japanese Local Government	143	(16)
Kiyoshi Yamamoto
Russian Local Government Accounting: New Norms And New Problems	159	(16)
Anatoli Bourmistrov
Frode Mellemvik
Some Considerations On The Significance of the Assets And Liabilities Statement In Italian Local Government Accounting Reform	175	(16)
Riccardo Mussari
External Reporting Of Capital Assets: A Sources And Uses Model	191	(20)
Rita H. Cheng
Jean E. Harris
New Public Management And Its Accounting Implications: Some References To Recent Developments In Spanish Local Authorities	211	(16)
Amparo Gimeno Ruiz
The Scope Of Accounting Consolidation In The Local Public Sector	227	(14)
Evelyne Lande
External Audit In Spanish Local Authorities	241	(18)
Vicente Montesinos Julve
Index	259