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Comparative Issues in Local Government Accounting

  • Book
  • © 2000

Overview

Editors:
  1. Eugenio Caperchione

    1. Università Bocconi, Italy
      Università Commerciale Luigi Bocconi, Milan, Italy

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  2. Riccardo Mussari

    1. Università di Siena, Italy

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Table of contents (15 chapters)

  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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Keywords

About this book

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.

Editors and Affiliations

  • Università Bocconi, Italy

    Eugenio Caperchione

  • Università Commerciale Luigi Bocconi, Milan, Italy

    Eugenio Caperchione

  • Università di Siena, Italy

    Riccardo Mussari

Bibliographic Information

  • Book Title: Comparative Issues in Local Government Accounting

  • Editors: Eugenio Caperchione, Riccardo Mussari

  • DOI: https://doi.org/10.1007/978-1-4615-4581-1

  • Publisher: Springer New York, NY

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer Science+Business Media New York 2000

  • Hardcover ISBN: 978-0-7923-8499-1Published: 31 December 1999

  • Softcover ISBN: 978-1-4613-7069-7Published: 12 October 2012

  • eBook ISBN: 978-1-4615-4581-1Published: 06 December 2012

  • Edition Number: 1

  • Number of Pages: XX, 266

  • Topics: Accounting/Auditing, Management

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