Montesinos / Vela Innovations in Governmental Accounting

Erscheinungsjahr 2013
ISBN: 978-1-4757-5504-6
Verlag: Springer US
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 352 Seiten, eBook

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.

Zielgruppe

Research

Autoren/Hrsg.

Montesinos, Vicente

Vela, José Manuel

Inhaltsverzeichnis

I Governmental Accounting Research Methodology.- 1. Research in Comparative Governmental Accounting over the Last Decade: Achievements and Problems.- 2. Comparative International Government Accounting Research (CIGAR) Methodology: Issues and Strategies.- 3. The Impact of Culture on Governmental Accounting Innovations in Developing Countries.- 4. On a Basis for International Comparisons of Governmental Accounting Systems: Models of an Economic Entity.- II International Accounting Standards.- 5. The Public Sector Committee (PSC): The Standards Project.- 6. The European Experience of and Attitudes to the Development of International Accounting Standards.- 7. The IPSAS Approach: a Useful Tool for Accounting Reform in Europe?.- III International Comparative Analysis.- 8. Convergence in the Economic Environment and Acounting Harmonization: the Case of European Local Governments.- 9. Governmental Accounting Reform: the cases of Portugal and Spain.- 10. Government or Governance? Japan’s New Balance Sheet in International Perspective.- IV National Innovative Experiences in Government Accounting.- 11. The New UK Government Financial Framework.- 12. Current State and Latest Developments of Governmental Accounting in Sweden.- 13. Main Developments of Governmental Accounting Reform in Spain.- 14. The Accounting Reform of Central Government in France.- 15. Innovations in Governmental Accounting Systems: the Concept of a “Mega General Ledger” in Belgian Provinces.- V Government Financial Reporting.- 16. Reporting Government Obligation.- 17. The Presentation of Governmental Financial Information on the Internet: an International View.- 18. The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions.- VI Accounting for PerformanceEvaluation.- 19. Exploring the Balancing Concept in the Design of a Performance Measurement System for Waste Water Treatment in the Netherlands.- 20. Towards a Contingency Theory for Hospital Cost Accounting Systems: a Comparison of the UK and New Zealand.- 21. Programme, Funding and Accounting Innovations in Norwegian University Colleges.- 22. An International Comparison of School Performance Reporting.- VII Public Sector Audit.- 23. An Analysis of the Arise of Auditing Institutions in the Dutch provincial and local Governments.- 24. Limiting the Scope of Central Government Audit: a Constitutional Problem or a Sensible Solution?.- 25. Comparative Local Government Auditing: Audit Timing in the US and the UK.- Epilogue.- Some Issues on the Current Meaning and Aims of Governmental Accounting.