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International Comparative Issues in Government Accounting

The Similarities and Differences between Central Government Accounting and Local Government Accounting within or between Countries

  • Book
  • © 2001

Overview

Editors:
  1. Aad D. Bac

    1. Faculty of Economics Department Accounting & Accountancy, Tilburg University, Tilburg, The Netherlands

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Table of contents (21 chapters)

  1. Front Matter

    Pages I-XVIII
    Download chapter PDF

  4. National Comparative Research

    1. Transferability of Reformed Local Government Accounting to Provincial Government Accounting in Belgium

      • Johan Christiaens
      Pages 123-134

    2. Comparing Cameral and Accrual Accounting in Local Governments

      • Norvald Monsen, Salme Näsi
      Pages 135-157

    3. Financial Management Initiatives at Different Governmental Layers in the Netherlands

      • G. Jan van Helden, Nico P. Mol
      Pages 159-176

    4. Financial Management Reform in New Zealand Local Government: A Central Government Initiative or a Response to Local Needs?

      • June Pallot
      Pages 177-193

    5. Accounting and Financial Reporting in Spanish Regional Governments: Exploring Similarities and Differences

      • Vicente Montesinos, José Manuel Vela, Bernardino Benito
      Pages 195-212

    6. Accruals Accounting Approaches in the UK Public Sector: Diversity and Convergence

      • Sheila Ellwood
      Pages 213-232

    7. Accounting for Capital Assets in the Public Sector: Difference between Accounting Standards Boards in the United States

      • Josep L. Cortès
      Pages 233-250

    8. Transforming Government Accounting in Japan: Revolution or Fashion?

      • Kiyoshi Yamamoto
      Pages 251-263

  5. National Non-Comparative Research

    1. Polish Public Sector Accounting in Transition: The Landscape after Early 1999 Step in the State Redefining

      • Wojciech A. Nowak, Barbara Bakalarska
      Pages 265-278

    2. A Diffusion-Contingency Model for Government Accounting Innovations

      • Alan D. Godfrey, Patrick J. Devlin, M. Cherif Merrouche
      Pages 279-296

    3. The Effects of Reform on China’s Public Budgeting and Accounting System

      • James L. Chan, Shuhai Cong, Jianyong Zhao
      Pages 297-314

    4. Implementing the Municipal Accounting Reform in France

      • Jean-Baptiste Gillet, Claude Heiles
      Pages 315-326
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Keywords

About this book

Due to the developments in the role of governments, the importance of government accounting and financial reporting is increasing. This led to changes in Government Accounting all over the world. For institutional, public finance and other reasons this has not always been done for central governments and regional and local governments in the same way. Some countries maintain the cash basis, some changed over to the accrual basis. Many of them started at first with lower government levels, only few changed over completely.
Comparative Issues in Government and Accounting aims to give insight in the array of different patterns the world shows with respect to government accounting and financial reporting. Of course a complete overview would have been too ambitious a goal. This book brings together an interesting number of academics coming from a representative number of countries to get an impression of the situation and especially of the existence and the backgrounds of similarities and differences.
Thirty-five authors and co-authors produced 21 chapters reflecting on the situations in 16 countries on 4 continents. Countries dealt with are Albania, Australia, Belgium, China, Egypt, Finland, France, Japan, The Netherlands, New Zealand, Norway, Poland, Russia, Spain, the United Kingdom and the United States.

Editors and Affiliations

  • Faculty of Economics Department Accounting & Accountancy, Tilburg University, Tilburg, The Netherlands

    Aad D. Bac

Bibliographic Information

  • Book Title: International Comparative Issues in Government Accounting

  • Book Subtitle: The Similarities and Differences between Central Government Accounting and Local Government Accounting within or between Countries

  • Editors: Aad D. Bac

  • DOI: https://doi.org/10.1007/978-1-4757-5563-3

  • Publisher: Springer New York, NY

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer Science+Business Media Dordrecht 2001

  • Hardcover ISBN: 978-0-7923-7297-4Published: 31 March 2001

  • Softcover ISBN: 978-1-4419-4881-6Published: 03 December 2010

  • eBook ISBN: 978-1-4757-5563-3Published: 09 March 2013

  • Edition Number: 1

  • Number of Pages: XVIII, 358

  • Topics: Accounting/Auditing, Public Economics

  • Industry Sectors: Automotive, Biotechnology, Consumer Packaged Goods, Engineering, Finance, Business & Banking, Pharma

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