Comparative Issues in Local Government Accounting

ISBN-13: 9781461370697 / Angielski / Miękka / 2012 / 266 str.

Eugenio Caperchione; Riccardo Mussari

Opis

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.

Spis treści

Contributors. Foreword; E. Caperchione, R. Mussari. 1. Accounting and Accountability in Local Government: A Framework; E. Borgonovi, E. Anessi-Pessina. 2. A Sino-American Comparison of Budget and Accounting Coverage; J.L. Chan. 3. The Capital Accounting Controversy in Local Government - A New Zealand - UK comparison; I. Lapsley, J. Pallot. 4. Financial Reporting Practice: a Comparative Study of Local Authority Financial Reports between the UK and Malaysia; H.M. Coombs, M. Tayib. 5. Trends and Open Issues in Governmental Accounting Systems: some Elements of Comparison; E. Caperchione. 6. Local Government Accounting in Europe: a Comparative Approach; J.M. Vela, I. Fuertes. 7. Municipal Accounting Reform in Flanders: an Empirical Study of the Outcomes; J.R. Christiaens. 8. A Strategy for Implementing Cost Allocation in a Dutch Municipality; G.J. van Helden. 9. Accounting System Reform and Management in the Japanese Local Government; K. Yamamoto. 10. Russian Local Government Accounting: New Norms and New Problems; A. Bourmistrov, F. Mellemvik. 11. Some Considerations on the Significance of the Assets and Liabilities Statement in the Italian Local Government Accounting Reform; R. Mussari. 12. External Reporting of Capital Assets: a Sources and Uses Model; R.H. Cheng, J.E. Harris. 13. New Public Management and its Accounting Implications: some References to Recent Developments in Spanish Local Authorities; A.G. Ruiz. 14. The Scope of Accounting Consolidation in the Local Public Sector; E. Lande. 15. External Audit in Spanish Local Authorities; V.M. Julve.