Abstract
Recent years have witnessed deep reforms in the accounting systems of the European local governments (LG). In general terms, the different countries have decided to introduce the accrual accounting. In that sense, the reforms have become the first stage of a harmonising process, which is still incipient but surely irreversible, given the process of economic and monetary integration that the European countries have been undergoing for decades.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
Amenkhienan, F. (1986): Accounting in Developing Countries: a framework for standard setting. U.M.I press, Michigan.
Barro, R.J and Sala-i-Martin, X. (1992): “Convergence”, Journal of Political Economy, Vol. 100, n°2, pp: 223–251.
Da Costa, R.C.; Bourgeois, J.C. and Lawson, W. M. (1978): “A classification of International Financial Accounting Practices”. International Journal of Accounting, Spring pp. 73–85.
Lau, Lau and Gribbin (1995): “Cross Sectional Distributions of Financial Ratios”. Journal of Business, Finance and Accounting.
Luder, K. (1994): “Contabilizando el cambio: fuerzas de mercado y gerencialismo en el sector público” Presupuesto y Gasto Público, n° 13, pp. 213–221.
Monsen N. and Näsi, S. (1996): “Local governmental accounting in Finland and Norway: a historical note on cameralisme”. In Chan JL., Jones,R. & Liider K. (Eds.) Research in Governmental and Nonprofit Accounting. Greenwich, Connecticut: Jai Press Inc. Vol. 9, pp. 259–274.
Mueller, G. (1968): “Accounting principles generally accepted in the United Stated versus those generally applied elsewhere”. International Journal of Accounting, Spring, pp. 91–103.
Nair, R. D. & Frank, W.G. (1980): “The impact of disclosure in measurement practices on international accounting classifications”, The Accounting Review, vol. LV. n° 3, pp. 426–450.
Nobes, C. (1983): “A judgemental international classification of financial reporting practices”. Journal of Business Finance and Accounting, Spring, pp, 1–19.
Previts, G.J. (1975): “On the subject for methodology and models for International accountancy”. The International Journal of Accounting, vol. 10, N° 2, Spring, pp. 1–12.
Quah, D. (1993): “Galton’s fallacy and tests of the convergence hypothesis”, Scandinavian Journal of Economics. Vol. 95, n 4, pp. 427–443
Quah, D. (1996): “Convergence as distribution dynamics (with or without growth)”. Discussion Paper 317, CEPR.
Stokey, N.L. & Lucas JR. (1989): Recursive Methods in Economic Dynamics, Cambridge, Massachusetts: Harvard University Press.
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2002 Springer Science+Business Media New York
About this chapter
Cite this chapter
Coll, M.T.B., Fuertes, I.F., Muñoz, M.I. (2002). Harmonising the Accounting Systems of European Local Governments: The Importance of Environmental Convergence. In: Montesinos, V., Vela, J.M. (eds) Innovations in Governmental Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-5504-6_8
Download citation
DOI: https://doi.org/10.1007/978-1-4757-5504-6_8
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4419-5322-3
Online ISBN: 978-1-4757-5504-6
eBook Packages: Springer Book Archive