Verfügbarkeit: International comparative issues in government accounting

International comparative issues in government accounting: the similarities and differences between central government accounting and local government accounting within or between countries ; proceedings of the 7th CIGAR conference

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Bibliographische Detailangaben
Weitere Verfasser:	Bac, Aad (HerausgeberIn)
Format:	Tagungsbericht Buch
Sprache:	English
Veröffentlicht:	Boston [u.a.] Kluwer Acad. Publ. 2001
Schlagworte:	Finanzwirtschaft Finance, Public > Accounting > Congresses Local finance > Accounting > Congresses Konferenzschrift
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XVIII, 357 S. graph. Darst.
ISBN:	0792372972 9780792372974

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Datensatz im Suchindex

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adam_text	A 339868 INTERNATIONAL COMPARATIVE ISSUES IN GOVERNMENT ACCOUNTING THE SIMILARITIES AND DIFFERENCES BETWEEN CENTRAL GOVERNMENT ACCOUNTING AND LOCAL GOVERNMENT ACCOUNTING WITHIN OR BETWEEN COUNTRIES PROCEEDINGS OF THE 7TH CIGAR CONFERENCE EDITED BY AAD BAC TILBURG UNIVERSITY, THE NETHERLANDS KLUWER ACADEMIC PUBLISHERS BOSTON / DORDRECHT / LONDON CONTENTS CONTRIBUTORS IX FOREWORD XIII AAD. D. BAC PART I DUTCH GOVERNMENT ACCOUNTING 1. DUTCH GOVERNMENT ACCOUNTING FROM THE PERSPECTIVE OF THE 1 SUPPREME AUDITING INSTITUTION ADJ.E. HAVERMANS 2. DUTCH CENTRAL GOVERNMENT BUDGETING AND ACCOUNTING SYSTEM 9 HARMAN W.O.L.M. KORTE 3. THE DUTCH PROVINCIAL AND MUNICIPAL ACCOUNTING SYSTEM 19 CEES SCHOUTEN 4. THE FINANCIAL MANAGEMENT SYSTEM OF THE CITY OF TILBURG 39 PIETER G VAN DER POEL PART II INTERNATIONAL COMPARATIVE RESEARCH 5. A COMPARISON OF JAPANESE AND AUSTRALIAN SECOND TIER 53 GOVERNMENT PERFORMANCE REPORTING MARK CHRISTENSEN AND HIROSHI YOSHIMI 6. CENTRAL GOVERNMENTAL ACCOUNTING OF EGYPT AND THE NETHERLANDS: 71 SIMILARITIES AND DIFFERENCES HASSAN A. G. OUDA 7. ACCOUNTING AND DEMOCRATIC GOVERNANCE: A COMPARATIVE STUDY OF ONE 91 NORWEGIAN AND ONE RUSSIAN COUNTY ANATOLI BOURMISTROV AND FRODE MELLEMVIK VI CONTENTS PART III NATIONAL COMPARATIVE RESEARCH 8. TRANSFERABILITY OF REFORMED LOCAL GOVERNMENT ACCOUNTING 123 TO PROVINCIAL GOVERNMENT ACCOUNTING IN BELGIUM JOHAN CHRISTIAENS 9. COMPARING CAMERAL AND ACCRUAL ACCOUNTING IN LOCAL GOVERNMENTS 135 NORVALD MONSEN AND SALME NDSI 10. FINANCIAL MANAGEMENT INITIATIVES AT DIFFERENT GOVERNMENTAL LAYERS 159 IN THE NETHERLANDS G. JAN VAN HELDEN EN NICO P. MOL 11. FINANCIAL MANAGEMENT REFORM IN NEW ZEALAND LOCAL GOVERNMENT: 177 A CENTRAL GOVERNMENT INITIATIVE OR A RESPONSE TO LOCAL NEEDS JUNE PALLOT 12. ACCOUNTING AND FINANCIAL REPORTING IN SPANISH REGIONAL 195 GOVERNMENTS: EXPLORING SIMILARITIES AND DIFFERENCES VICENTE MONTESINOS, JOSE MANUEL VELA AND BERNARDINO BENITO 13. ACCRUALS ACCOUNTING APPROACHES IN THE UK PUBLIC SECTOR: 213 DIVERSITY AND CONVERGENCE SHEILA ELLWOOD 14. ACCOUNTING FOR CAPITAL ASSETS IN THE PUBLIC SECTOR: DIFFERENCE 233 BETWEEN ACCOUNTING STANDARDS BOARDS IN THE UNITED STATES JOSEP L. CORTES 15. TRANSFORMING GOVERNMENT ACCOUNTING IN JAPAN: REVOLUTION OR 251 FASHION? KIYOSHI YAMAMOTO CONTENTS VII PART IV NATIONAL NON-COMPARATIVE RESEARCH 16. POLISH PUBLIC SECTOR ACCOUNTING IN TRANSITION: THE LANDSCAPE 265 AFTER EARLY 1999 STEP IN THE STATE REDEFINING WOJCIECH A. NOWAK AND BARBARA BAKALARSKA 17. A DIFFUSION-CONTINGENCY MODEL FOR GOVERNMENT ACCOUNTING 279 INNOVATIONS ALAN D. GODFREY, PATRICK DEVLIN AND M. CHERIF MERROUCHE 18. THE EFFECTS OF REFORM ON CHINA S PUBLIC BUDGETING AND 297 ACCOUNTING SYSTEM JAMES L. CHAN, CONG SHUHAI AND ZHAO JIANYONG 19. IMPLEMENTING THE MUNICIPAL ACCOUNTING REFORM IN FRANCE 315 JEAN-BAPTISTE GILLET AND CLAUDE HEILES 20. LOCAL GOVERNMENT ACCOUNTING IN NORWAY: CENTRAL NORMS CREATE 327 CONFUSING INFORMATION AT THE LOCAL LEVEL HELGE MAULAND AND FRODE MELLEMVIK 21. BUDGETING AND ACCOUNTING PRACTICES FOR SUBSOVEREIGN DEBT ISSUERS 341 KRZYSTOF CICHOCKI, JEANINE KLEIMO AND JAMES LEY
adam_txt	A 339868 INTERNATIONAL COMPARATIVE ISSUES IN GOVERNMENT ACCOUNTING THE SIMILARITIES AND DIFFERENCES BETWEEN CENTRAL GOVERNMENT ACCOUNTING AND LOCAL GOVERNMENT ACCOUNTING WITHIN OR BETWEEN COUNTRIES PROCEEDINGS OF THE 7TH CIGAR CONFERENCE EDITED BY AAD BAC TILBURG UNIVERSITY, THE NETHERLANDS KLUWER ACADEMIC PUBLISHERS BOSTON / DORDRECHT / LONDON CONTENTS CONTRIBUTORS IX FOREWORD XIII AAD. D. BAC PART I DUTCH GOVERNMENT ACCOUNTING 1. DUTCH GOVERNMENT ACCOUNTING FROM THE PERSPECTIVE OF THE 1 SUPPREME AUDITING INSTITUTION ADJ.E. HAVERMANS 2. DUTCH CENTRAL GOVERNMENT BUDGETING AND ACCOUNTING SYSTEM 9 HARMAN W.O.L.M. KORTE 3. THE DUTCH PROVINCIAL AND MUNICIPAL ACCOUNTING SYSTEM 19 CEES SCHOUTEN 4. THE FINANCIAL MANAGEMENT SYSTEM OF THE CITY OF TILBURG 39 PIETER G VAN DER POEL PART II INTERNATIONAL COMPARATIVE RESEARCH 5. A COMPARISON OF JAPANESE AND AUSTRALIAN SECOND TIER 53 GOVERNMENT PERFORMANCE REPORTING MARK CHRISTENSEN AND HIROSHI YOSHIMI 6. CENTRAL GOVERNMENTAL ACCOUNTING OF EGYPT AND THE NETHERLANDS: 71 SIMILARITIES AND DIFFERENCES HASSAN A. G. OUDA 7. ACCOUNTING AND DEMOCRATIC GOVERNANCE: A COMPARATIVE STUDY OF ONE 91 NORWEGIAN AND ONE RUSSIAN COUNTY ANATOLI BOURMISTROV AND FRODE MELLEMVIK VI CONTENTS PART III NATIONAL COMPARATIVE RESEARCH 8. TRANSFERABILITY OF REFORMED LOCAL GOVERNMENT ACCOUNTING 123 TO PROVINCIAL GOVERNMENT ACCOUNTING IN BELGIUM JOHAN CHRISTIAENS 9. COMPARING CAMERAL AND ACCRUAL ACCOUNTING IN LOCAL GOVERNMENTS 135 NORVALD MONSEN AND SALME NDSI 10. FINANCIAL MANAGEMENT INITIATIVES AT DIFFERENT GOVERNMENTAL LAYERS 159 IN THE NETHERLANDS G. JAN VAN HELDEN EN NICO P. MOL 11. FINANCIAL MANAGEMENT REFORM IN NEW ZEALAND LOCAL GOVERNMENT: 177 A CENTRAL GOVERNMENT INITIATIVE OR A RESPONSE TO LOCAL NEEDS JUNE PALLOT 12. ACCOUNTING AND FINANCIAL REPORTING IN SPANISH REGIONAL 195 GOVERNMENTS: EXPLORING SIMILARITIES AND DIFFERENCES VICENTE MONTESINOS, JOSE MANUEL VELA AND BERNARDINO BENITO 13. ACCRUALS ACCOUNTING APPROACHES IN THE UK PUBLIC SECTOR: 213 DIVERSITY AND CONVERGENCE SHEILA ELLWOOD 14. ACCOUNTING FOR CAPITAL ASSETS IN THE PUBLIC SECTOR: DIFFERENCE 233 BETWEEN ACCOUNTING STANDARDS BOARDS IN THE UNITED STATES JOSEP L. CORTES 15. TRANSFORMING GOVERNMENT ACCOUNTING IN JAPAN: REVOLUTION OR 251 FASHION? KIYOSHI YAMAMOTO CONTENTS VII PART IV NATIONAL NON-COMPARATIVE RESEARCH 16. POLISH PUBLIC SECTOR ACCOUNTING IN TRANSITION: THE LANDSCAPE 265 AFTER EARLY 1999 STEP IN THE STATE REDEFINING WOJCIECH A. NOWAK AND BARBARA BAKALARSKA 17. A DIFFUSION-CONTINGENCY MODEL FOR GOVERNMENT ACCOUNTING 279 INNOVATIONS ALAN D. GODFREY, PATRICK DEVLIN AND M. CHERIF MERROUCHE 18. THE EFFECTS OF REFORM ON CHINA'S PUBLIC BUDGETING AND 297 ACCOUNTING SYSTEM JAMES L. CHAN, CONG SHUHAI AND ZHAO JIANYONG 19. IMPLEMENTING THE MUNICIPAL ACCOUNTING REFORM IN FRANCE 315 JEAN-BAPTISTE GILLET AND CLAUDE HEILES 20. LOCAL GOVERNMENT ACCOUNTING IN NORWAY: CENTRAL NORMS CREATE 327 CONFUSING INFORMATION AT THE LOCAL LEVEL HELGE MAULAND AND FRODE MELLEMVIK 21. BUDGETING AND ACCOUNTING PRACTICES FOR SUBSOVEREIGN DEBT ISSUERS 341 KRZYSTOF CICHOCKI, JEANINE KLEIMO AND JAMES LEY
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title	International comparative issues in government accounting the similarities and differences between central government accounting and local government accounting within or between countries ; proceedings of the 7th CIGAR conference
title_auth	International comparative issues in government accounting the similarities and differences between central government accounting and local government accounting within or between countries ; proceedings of the 7th CIGAR conference
title_exact_search	International comparative issues in government accounting the similarities and differences between central government accounting and local government accounting within or between countries ; proceedings of the 7th CIGAR conference
title_exact_search_txtP	International comparative issues in government accounting the similarities and differences between central government accounting and local government accounting within or between countries ; proceedings of the 7th CIGAR conference
title_full	International comparative issues in government accounting the similarities and differences between central government accounting and local government accounting within or between countries ; proceedings of the 7th CIGAR conference ed. by Aad Bac
title_fullStr	International comparative issues in government accounting the similarities and differences between central government accounting and local government accounting within or between countries ; proceedings of the 7th CIGAR conference ed. by Aad Bac
title_full_unstemmed	International comparative issues in government accounting the similarities and differences between central government accounting and local government accounting within or between countries ; proceedings of the 7th CIGAR conference ed. by Aad Bac
title_short	International comparative issues in government accounting
title_sort	international comparative issues in government accounting the similarities and differences between central government accounting and local government accounting within or between countries proceedings of the 7th cigar conference
title_sub	the similarities and differences between central government accounting and local government accounting within or between countries ; proceedings of the 7th CIGAR conference
topic	Finanzwirtschaft Finance, Public -- Accounting -- Congresses Local finance -- Accounting -- Congresses
topic_facet	Finanzwirtschaft Finance, Public -- Accounting -- Congresses Local finance -- Accounting -- Congresses Konferenzschrift
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