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International Comparative Issues in Government Accounting : The Similarities and Differences between Central Government Accounting and Local Government Accounting within or between Countries - Aad Bac

International Comparative Issues in Government Accounting

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

By: Aad Bac (Editor)

Hardcover Published: 31st March 2001
ISBN: 9780792372974
Number Of Pages: 358

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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.

Contributors.
Foreword
Dutch Government Accounting
Dutch Government Accounting from the perspective of the Supreme Auditing Institution
Dutch Central Government Budgeting and Accounting System
The Dutch Provincial and Municipal Accounting System
The mission-driven development of the Tilburg model
International Comparative Research
A Comparison of Japanese and Australian Second Tier Government Performance Reporting
Central Government Accounting of Egypt and the Netherlands: Similarities and Differences
Accounting and Democratic Governance: A Comparison of one Norwegian and one Russian County
National Comparative Research
Transferability of Reformed Local Government Accounting to Provincial Government Accounting in Belgium
Comparing Cameral and Accrual Accounting in Local Governments
Financial Management Initiatives at Different Governmental Layers in the Netherlands
Financial Management Reform in New Zealand Local Government: A Central Government Initiative or a Response to Local Needs
Accounting and Financial Reporting in Spanish Regional Governments: Exploring Similarities and Differences
Accruals Accounting Approaches in the UK Public Sector: Diversity and Convergence
Accounting for Capital Assets in the Public Sector: Difference between Accounting Standards Boards in the United States
Transforming Government Accounting in Japan: Revolution or Fashion
National Non-Comparative Research
Polish Public Sector Accounting in Transition: The Landscape after Early 1999 step in the State Redefining
A Diffusion-Contingency Model for Government Accounting Innovations
The Effects of Reform on China's Public Budgeting and Accounting System
Implementing the Municipal Accounting Reform in France
Municipal Accounting in Norway: Central Norms Create Confusing Information at the Local Level
Budgeting and Accounting Practices for Subsovereign Debt Issuers
Table of Contents provided by Publisher. All Rights Reserved.

ISBN: 9780792372974
ISBN-10: 0792372972
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 358
Published: 31st March 2001
Publisher: Springer
Country of Publication: NL
Dimensions (cm): 23.5 x 15.5  x 3.18
Weight (kg): 1.56