International Comparative Issues in Government Accounting

1. Front Matter

   Pages I-XVIII

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2. Dutch Government Accounting

   1. Dutch Government Accounting from the Perspective of the Supreme Auditing Institution

      • Ad J. E. Havermans

      Pages 1-7

   2. Dutch Central Government Budgeting and Accounting System

      • Harman W. O. L. M. Korte

      Pages 9-18

   3. The Dutch Provincial and Municipal Accounting System

      • Cees Schouten

      Pages 19-37

   4. The Financial Management System of the City of Tilburg

      • Pieter G. van der Poel

      Pages 39-52

3. International Comparative Research

   1. A Comparison of Japanese and Australian Second Tier Government Performance Reporting

      • Mark Christensen, Hiroshi Yoshimi

      Pages 53-70

   2. Central Governmental Accounting of Egypt and the Netherlands: Similarities and Differences

      • Hassan A. G. Ouda

      Pages 71-90

   3. Accounting and Democratic Governance: A Comparative Study of One Norwegian and One Russian County

      • Anatoli Bourmistrov, Frode Mellemvik

      Pages 91-122

4. National Comparative Research

   1. Transferability of Reformed Local Government Accounting to Provincial Government Accounting in Belgium

      • Johan Christiaens

      Pages 123-134

   2. Comparing Cameral and Accrual Accounting in Local Governments

      • Norvald Monsen, Salme Näsi

      Pages 135-157

   3. Financial Management Initiatives at Different Governmental Layers in the Netherlands

      • G. Jan van Helden, Nico P. Mol

      Pages 159-176

   4. Financial Management Reform in New Zealand Local Government: A Central Government Initiative or a Response to Local Needs?

      • June Pallot

      Pages 177-193

   5. Accounting and Financial Reporting in Spanish Regional Governments: Exploring Similarities and Differences

      • Vicente Montesinos, José Manuel Vela, Bernardino Benito

      Pages 195-212

   6. Accruals Accounting Approaches in the UK Public Sector: Diversity and Convergence

      • Sheila Ellwood

      Pages 213-232

   7. Accounting for Capital Assets in the Public Sector: Difference between Accounting Standards Boards in the United States

      • Josep L. Cortès

      Pages 233-250

   8. Transforming Government Accounting in Japan: Revolution or Fashion?

      • Kiyoshi Yamamoto

      Pages 251-263

5. National Non-Comparative Research

   1. Polish Public Sector Accounting in Transition: The Landscape after Early 1999 Step in the State Redefining

      • Wojciech A. Nowak, Barbara Bakalarska

      Pages 265-278

   2. A Diffusion-Contingency Model for Government Accounting Innovations

      • Alan D. Godfrey, Patrick J. Devlin, M. Cherif Merrouche

      Pages 279-296

   3. The Effects of Reform on China’s Public Budgeting and Accounting System

      • James L. Chan, Shuhai Cong, Jianyong Zhao

      Pages 297-314

   4. Implementing the Municipal Accounting Reform in France

      • Jean-Baptiste Gillet, Claude Heiles

      Pages 315-326

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 governments and regional and local governments in the same way. Some countries maintain the cash basis, some changed over to the accrual basis. Many of them started at first with lower government levels, only few changed over completely.
Comparative Issues in Government and Accounting aims to give insight in the array of different patterns the world shows with respect to government accounting and financial reporting. Of course a complete overview would have been too ambitious a goal. This book brings together an interesting number of academics coming from a representative number of countries to get an impression of the situation and especially of the existence and the backgrounds of similarities and differences.
Thirty-five authors and co-authors produced 21 chapters reflecting on the situations in 16 countries on 4 continents. Countries dealt with are Albania, Australia, Belgium, China, Egypt, Finland, France, Japan, The Netherlands, New Zealand, Norway, Poland, Russia, Spain, the United Kingdom and the United States.

• Auditing
• China
• Finance
• Japan
• Reporting
• Russia
• USA
• accounting
• financial management
• innovation
• innovations
• management
• paraplupub
• public finance
• transition

• Faculty of Economics Department Accounting & Accountancy, Tilburg University, Tilburg, The Netherlands

  Aad D. Bac

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