International Comparative Issues in Government Accounting

The Similarities and Differences between Central Government Accounting and Local Government Accounting within or between Countries

Editors: Bac, Aad (Ed.)

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About this book

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.

Table of contents (21 chapters)

  • Dutch Government Accounting from the Perspective of the Supreme Auditing Institution

    Havermans, Ad J. E.

    Pages 1-7

  • Dutch Central Government Budgeting and Accounting System

    Korte, Harman W. O. L. M.

    Pages 9-18

  • The Dutch Provincial and Municipal Accounting System

    Schouten, Cees

    Pages 19-37

  • The Financial Management System of the City of Tilburg

    Poel, Pieter G.

    Pages 39-52

  • A Comparison of Japanese and Australian Second Tier Government Performance Reporting

    Christensen, Mark (et al.)

    Pages 53-70

Buy this book

eBook $169.00
price for USA in USD (gross)
  • ISBN 978-1-4757-5563-3
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $219.99
price for USA in USD
  • ISBN 978-0-7923-7297-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $259.00
price for USA in USD
  • ISBN 978-1-4419-4881-6
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
International Comparative Issues in Government Accounting
Book Subtitle
The Similarities and Differences between Central Government Accounting and Local Government Accounting within or between Countries
Editors
  • Aad Bac
Copyright
2001
Publisher
Springer US
Copyright Holder
Springer Science+Business Media Dordrecht
eBook ISBN
978-1-4757-5563-3
DOI
10.1007/978-1-4757-5563-3
Hardcover ISBN
978-0-7923-7297-4
Softcover ISBN
978-1-4419-4881-6
Edition Number
1
Number of Pages
XVIII, 358
Topics