Innovations in governmental accounting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Boston, Mass. [u.a.]
Kluwer
c2002
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXI, 352 graph. Darst. |
| ISBN: | 1402072880 9781402072888 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804143839137497088 |
|---|---|
| adam_text | CONTENTS
Contributors IX
Foreword XIII
Vicente Montesinos and Jose Manuel Vela
Part I Governmental Accounting Research Methodology
1. Research in Comparative Governmental Accounting over the 1
Last Decade: -Achievements and Problems-
Klaus Liider
2. Comparative International Government Accounting Research 23
(CIGAR) Methodology: Issues and Strategies
James L. Chan
3. The Impact of Culture on Governmental Accounting 31
Innovations in Developing Countries
Patrick J. Devlin, Alan D. Godfrey and Cherif Merrouche
4. On a Basis for International Comparisons of Governmental 43
Accounting Systems: Models of an Economic Entity
Wojciech A. Nowak
Part II International Accounting Standards
5. The Public Sector Committee (PSC): The Standards Project 61
Philippe Adhemar
6. The European Experience of and Attitudes to the 73
Development of International Accounting Standards
Noel Hepworth
7. The IPSAS Approach: a Useful Tool for Accounting Reform 85
in Europe?
Bernardino Benito, Isabel Brusca and Vicente Montesinos
VI Contents
Part III International Comparative Analysis
8. Convergence in the Economic Environment and Acounting 99
Harmonization: the Case of European Local Governments
Maria T. Balaguer, Iluminada Fuertes and Manuel Illueca
9. Governmental Accounting Reform: the cases of Portugal and 115
Spain
Maria J. Da Silva and Joao B. Da Costa
10. Government or Governance? Japan s New Balance Sheet in 131
International Perspective
Kiyoshi Yamamoto and June Pallot
Part IV National Innovative Experiences in Government
Accounting
11. The New UK Government Financial Framework 145
Sir Andrew Likierman
12. Current State and Latest Developments of Governmental 157
Accounting in Sweden
Kristina Lundqvist
13. Main Developments of Governmental Accounting Reform in 167
Spain
Victor Nicolas
14. The Accounting Reform of Central Government in France 177
Evelyne Lande
15. Innovations in Governmental Accounting Systems: the 191
Concept of a Mega General Ledger in Belgian Provinces
/. R. Christiaens
C. Vanhee
Contents VII
Part V Government Financial Reporting
16. Reporting Government Obligation 203
Gwenda Jensen
17. The Presentation of Governmental Financial Information on 217
the Internet: an International View
Antonio Lopez Hernandez, Carmen Caba and Manuel P.
Rodriguez
18. The Disclosure of Financial Information in Local 231
Governments: State of the Art and Future Directions
Jose L. Pablos, Ana Cdrcaba and Antonio Lopez Diaz
Part VI Accounting for Performance Evaluation
19. Exploring the Balancing Concept in the Design of a 247
Performance Measurement System for Waste Water
Treatment in the Netherlands
G. Jan van Helden and Remco J. Admiraal
20. Towards a Contingency Theory for Hospital Cost Accounting 265
Systems: a Comparison of the UK and New Zealand
Sheila Ellwood
21. Programme, Funding and Accounting Innovations in 283
Norwegian University Colleges
Helge Mauland and Frode Mellemvik
22. An International Comparison of School Performance 301
Reporting
Marc A. Rubin
VIII Contents
Part VII Public Sector Audit
23. An Analysis of the Arise of Auditing Institutions in the Dutch 319
provincial and local Governments
AadD. Bac
24. Limiting the Scope of Central Government Audit: a 331
Constitutional Problem or a Sensible Solution?
Mary Bowerman and Christopher Humphrey
25. Comparative Local Government Auditing: Audit Timing in 343
the US and the UK
Gary Giroux and Rowan Jones
Epilogue
Some Issues on the Current Meaning and Aims of Governmental 350
Accounting
Elvira Rodriguez
|
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| id | DE-604.BV037232515 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:54:02Z |
| institution | BVB |
| isbn | 1402072880 9781402072888 |
| language | English |
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| physical | XXI, 352 graph. Darst. |
| publishDate | 2002 |
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| publisher | Kluwer |
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| spelling | Innovations in governmental accounting ed. by Vicente Montesinos ... Boston, Mass. [u.a.] Kluwer c2002 XXI, 352 graph. Darst. txt rdacontent n rdamedia nc rdacarrier Finanzwirtschaft Finance, Public Accounting Finance, Public Accounting Case studies (DE-588)4522595-3 Fallstudiensammlung gnd-content Montesinos, Vicente Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021146165&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Innovations in governmental accounting Finanzwirtschaft Finance, Public Accounting Finance, Public Accounting Case studies |
| subject_GND | (DE-588)4522595-3 |
| title | Innovations in governmental accounting |
| title_auth | Innovations in governmental accounting |
| title_exact_search | Innovations in governmental accounting |
| title_full | Innovations in governmental accounting ed. by Vicente Montesinos ... |
| title_fullStr | Innovations in governmental accounting ed. by Vicente Montesinos ... |
| title_full_unstemmed | Innovations in governmental accounting ed. by Vicente Montesinos ... |
| title_short | Innovations in governmental accounting |
| title_sort | innovations in governmental accounting |
| topic | Finanzwirtschaft Finance, Public Accounting Finance, Public Accounting Case studies |
| topic_facet | Finanzwirtschaft Finance, Public Accounting Finance, Public Accounting Case studies Fallstudiensammlung |
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