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Comparative Issues in Local Government Accounting

  • Eugenio Caperchione
  • Riccardo Mussari

Table of contents

  1. Front Matter
    Pages i-xx
  2. Elio Borgonovi, Eugenio Anessi-Pessina
    Pages 1-9
  3. Irvine Lapsley, June Pallot
    Pages 35-52
  4. José Manuel Vela, Iluminada Fuertes
    Pages 87-102
  5. Anatoli Bourmistrov, Frode Mellemvik
    Pages 159-173
  6. Rita H. Cheng, Jean E. Harris
    Pages 191-209
  7. Vicente Montesinos Julve
    Pages 241-257
  8. Back Matter
    Pages 259-266

About this book

Introduction

In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level.
This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.

Keywords

Audit Change External Audit Innovation Management Performance Reporting strategy

Editors and affiliations

  • Eugenio Caperchione
    • 1
    • 2
  • Riccardo Mussari
    • 3
  1. 1.Università BocconiItaly
  2. 2.Università Commerciale Luigi BocconiMilanItaly
  3. 3.Università di SienaItaly

Bibliographic information

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