Innovations in Governmental Accounting

1. Front Matter

   Pages I-XXI

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2. Governmental Accounting Research Methodology

   1. Research in Comparative Governmental Accounting Over the Last Decade — Achievements and Problems —

      • Klaus Lüder

      Pages 1-21

   2. Comparative International Government Accounting Research (Cigar) Methodology: Issues and Strategies

      • James L. Chan

      Pages 23-29

   3. The Impact of Culture on Governmental Accounting Innovations in Developing Countries

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

      Pages 31-42

   4. On a Basis for International Comparisons of Governmental Accounting Systems: Models of an Economic Entity

      • Wojciech A. Nowak

      Pages 43-59

3. International Accounting Standards

   1. The Public Sector Committee (PSC) The Standards Project

      • Philippe Adhémar

      Pages 61-71

   2. The European Experience of and Attitudes to the Development of International Accounting Standards

      • Noel Hepworth

      Pages 73-83

   3. The IPSAS Approach: A Useful Tool for Accounting Reform in Europe?

      • Bernardino Benito López, Isabel Brusca Alijarde, Vicente Montesinos Julve

      Pages 85-97

4. International Comparative Analysis

   1. Harmonising the Accounting Systems of European Local Governments: The Importance of Environmental Convergence

      • Ma Teresa Balaguer Coll, Iluminada Fuertes Fuertes, Manuel Illueca Muñoz

      Pages 99-113

   2. Governmental Accounting Reform: The Cases of Portugal and Spain

      • Ma. J. Da Silva, J. B. Da Costa

      Pages 115-129

   3. Government or Governance?

      • June Pallot, Kiyoshi Yamamoto

      Pages 131-144

5. National Innovative Experiences in Government Accounting

   1. The New UK Government Financial Framework

      • Andrew Likierman

      Pages 145-156

   2. Current State and Latest Developments of Governmental Accounting in Sweden

      • Kristina Lundqvist

      Pages 157-165

   3. The Reform of Governmental Accounting in Spain: Main Tendencies

      • Victor Nicolás Bravo

      Pages 167-176

   4. The Accounting Reform of Central Government in France

      • Evelyne Lande

      Pages 177-190

   5. Innovations in Governmental Accounting Systems

      • J. R. Christiaens, C. Vanhee

      Pages 191-202

6. Government Financial Reporting

   1. Reporting Government Obligation

      • Gwenda R. Jensen

      Pages 203-215

   2. The Presentation of Governmental Financial Information on the Internet: An International View

      • Hernández A. M. López, Pérez C. Caba, Bolívar M. P. Rodríguez

      Pages 217-229

   3. The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions

      • José Luis Pablos Rodríguez, Ana Cárcaba García, Antonio López Díaz

      Pages 231-246

7. Accounting for Performance Evaluation

   1. Exploring the Balancing Concept in the Design of a Performance Measurement System for Waste Water Treatment in the Netherlands

      • G. Jan van Helden, Remco J. Admiraal

      Pages 247-263

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.

• Audit
• Auditing
• Performance
• Reporting
• innovation
• management

• University of Valencia, Valencia, Spain

  Vicente Montesinos

• University Jaume I, Castellón, Spain

  José Manuel Vela

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