Innovations in Governmental Accounting

ISBN-13: 9781402072888 / Angielski / Twarda / 2002 / 352 str.

Vicente Montesinos; Josi Manuel Vela; Jose Manuel Vela

Opis

New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable.
The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting.
The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.

Spis treści

Contributors. Foreword; V. Montesinos, J.M. Vels. Part I: Governmental Accounting Research Methodology. 1. Research in Comparative Governmental Accounting over the Last Decade: Achievements and Problems; K. Lüder. 2. Comparative International Governmental Accounting Research (CIGAR) Methodology: Issues and Strategies; J.L. Chan. 3. The Impact of Culture on Governmental Accounting Innovations in Developing Countries; P.J. Devlin, et al. 4. On a Basis for International Comparisons of Governmental Accounting Systems: Models of an Economic Entity; W.A. Nowak. Part II: International Accounting Standards. 5. The Public Sector Committee (PSC): The Standards Project; P. Adhémar. 6. The European Experience of and Attitudes to the Development of International Accounting Standards; N. Hepworth. 7. The IPAS Approach: a Useful Tool for Accounting Reform in Europe? B. Benito, et al. Part III: International Comparative Analysis. 8. Convergence in the Economic Environment and Accounting Harmonization: the Case of European Local Governments; M.T. Balaguer, et al. 9. Governmental Accounting Reform: the Cases of Portugal and Spain; M.J. Da Silva, J.B. Da Costa. 10. Government or Governance? Japan's New Balance Sheet in International Perspective; K. Yamamoto, J. Pallot. Part IV: National Innovative Experiences in Government Accounting. 11. The New UK Government Financial Framework; Sir A. Likierman. 12. Current State and Latest Developments of Governmental Accounting in Sweden; K. Lundqvist. 13. Main Developments of Governmental AccountingReform in Spain; V. Nicolás. 14. The Accounting Reform of Central Government in France; E. Lande. 15. Innovations in Government Accounting Systems: the Concept of a 'Mega General Ledger' in Belgian Provinces; J.R. Christiaens, C. Vanhee. Part V: Government Financial Reporting. 16. Reporting Government Obligation; G. Jensen. 17. The Presentation of Governmental Financial Information on the Internet: an International View; A. López, et al. 18. The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions; J.L. Pablos, et al. Part VI: Accounting for Performance Evaluation. 19. Exploring the Balancing Concept in the Design of a Performance Measurement System for Waste Water Treatment in the Netherlands; G.J. van Helden, R.J. Admiraal. 20. Towards a Contingency Theory for Hospital Cost Accounting Systems: a Comparison of the UK and New Zealand; S. Ellwood. 21. Programme, Funding and Accounting Innovations in Norwegian University Colleges; H. Mauland, F. Mellemvik. 22. An International Comparison of School Performance Reporting; M.A. Rubin. Part VII: Public Sector Audit. 23. An Analysis of the Arise of Auditing Institutions in the Dutch Provincial and Local Governments; A.D. Bac. 24. Limiting the Scope of Central Government Audit: a Constitutional Problem or a Sensible Solution?; M. Bowerman, C. Humphrey. 25. Comparative Local Government Auditing: Audit Timing in the US and the UK; G. Giroux, R. Jones. Epilogue: Some Issues on the Current Meaning and Aims of Governmental Accounting; E. Rodríguez.