Comparative Issues in Local Government Accounting

1. Front Matter

   Pages i-xx

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2. Accounting and Accountability in Local Government: A Framework

   • Elio Borgonovi, Eugenio Anessi-Pessina

   Pages 1-9

3. A Sino-American Comparison of Budget and Accounting Coverage

   • James L. Chan

   Pages 11-34

4. Public Sector Capital: Policy Reforms and Accounting Mutations

   • Irvine Lapsley, June Pallot

   Pages 35-52

5. Financial Reporting Practice: A Comparative Study of Local Authority Financial Reports Between the UK and Malaysia

   • Hugh M. Coombs, Mohamad Tayib

   Pages 53-68

6. Trends and Open Issues in Governmental Accounting Systems: Some Elements of Comparison

   • Eugenio Caperchione

   Pages 69-85

7. Local Government Accounting in Europe: A Comparative Approach

   • José Manuel Vela, Iluminada Fuertes

   Pages 87-102

8. Municipal Accounting Reform in Flanders: An Empirical Study of the Outcomes

   • Johan R. Christiaens

   Pages 103-123

9. A strategy for implementing Cost allocation in a dutch Municipality

   • G. Jan van Helden

   Pages 125-141

10. Accounting System Reform and Management in the Japanese Local Government

    • Kiyoshi Yamamoto

    Pages 143-157

11. Russian Local Government Accounting: New Norms and New Problems

    • Anatoli Bourmistrov, Frode Mellemvik

    Pages 159-173

12. Some Considerations on the Significance of the Assets And Liabilities Statement In Italian Local Government Accounting Reform

    • Riccardo Mussari

    Pages 175-190

13. External Reporting of Capital Assets: A Sources and Uses Model

    • Rita H. Cheng, Jean E. Harris

    Pages 191-209

14. New Public Management and Its Accounting Implications: Some References to Recent Developments in Spanish Local Authorities

    • Amparo Gimeno Ruiz

    Pages 211-225

15. The Scope of Accounting Consolidation in the Local Public Sector

    • Evelyne Lande

    Pages 227-240

16. External Audit in Spanish Local Authorities

    • Vicente Montesinos Julve

    Pages 241-257

17. Back Matter

    Pages 259-266

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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.

• Audit
• Change
• External Audit
• Innovation
• Management
• Performance
• Reporting
• strategy

• Università Bocconi, Italy

  Eugenio Caperchione

• Università Commerciale Luigi Bocconi, Milan, Italy

  Eugenio Caperchione

• Università di Siena, Italy

  Riccardo Mussari

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