Innovations in Governmental Accounting

InhaltsangabeContributors. 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.

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. Adhemar. 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 Accounting Reform in Spain; V. Nicolas. 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. Lopez, 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.