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Innovations in Governmental Accounting

  • Book
  • © 2002

Overview

Editors:
  1. Vicente Montesinos

    1. University of Valencia, Valencia, Spain

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    You can also search for this editor in PubMed   Google Scholar

  2. José Manuel Vela

    1. University Jaume I, Castellón, Spain

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Table of contents (26 chapters)

  1. Front Matter

    Pages I-XXI
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  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
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Keywords

About this book

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.

Editors and Affiliations

  • University of Valencia, Valencia, Spain

    Vicente Montesinos

  • University Jaume I, Castellón, Spain

    José Manuel Vela

Bibliographic Information

  • Book Title: Innovations in Governmental Accounting

  • Editors: Vicente Montesinos, José Manuel Vela

  • DOI: https://doi.org/10.1007/978-1-4757-5504-6

  • Publisher: Springer New York, NY

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer Science+Business Media Dordrecht 2002

  • Hardcover ISBN: 978-1-4020-7288-8Published: 31 December 2002

  • Softcover ISBN: 978-1-4419-5322-3Published: 07 December 2010

  • eBook ISBN: 978-1-4757-5504-6Published: 29 June 2013

  • Edition Number: 1

  • Number of Pages: XXII, 352

  • Topics: Accounting/Auditing, Public Economics, Management

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