Comparative Issues in Local Government Accounting

Editors: Caperchione, Eugenio, Mussari, Riccardo (Eds.)

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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.

Table of contents (15 chapters)

Table of contents (15 chapters)
  • Accounting and Accountability in Local Government: A Framework

    Pages 1-9

    Borgonovi, Elio (et al.)

  • A Sino-American Comparison of Budget and Accounting Coverage

    Pages 11-34

    Chan, James L.

  • Public Sector Capital: Policy Reforms and Accounting Mutations

    Pages 35-52

    Lapsley, Irvine (et al.)

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

    Pages 53-68

    Coombs, Hugh M. (et al.)

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

    Pages 69-85

    Caperchione, Eugenio

Buy this book

eBook $109.00
price for USA in USD (gross)
  • ISBN 978-1-4615-4581-1
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $199.99
price for USA in USD
  • ISBN 978-0-7923-8499-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $149.99
price for USA in USD
  • ISBN 978-1-4613-7069-7
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Comparative Issues in Local Government Accounting
Editors
  • Eugenio Caperchione
  • Riccardo Mussari
Copyright
2000
Publisher
Springer US
Copyright Holder
Springer Science+Business Media New York
eBook ISBN
978-1-4615-4581-1
DOI
10.1007/978-1-4615-4581-1
Hardcover ISBN
978-0-7923-8499-1
Softcover ISBN
978-1-4613-7069-7
Edition Number
1
Number of Pages
XX, 266
Topics