International Comparative Issues in Government Accounting

International Comparative Issues in Government Accounting PDF

Author: Aad Bac

Publisher: Springer Science & Business Media

Published: 2013-03-09

Total Pages: 367

ISBN-13: 1475755635

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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.

Comparative Issues in Local Government Accounting

Comparative Issues in Local Government Accounting PDF

Author: Eugenio Caperchione

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 275

ISBN-13: 1461545811

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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.

Challenges in the Adoption of International Public Sector Accounting Standards

Challenges in the Adoption of International Public Sector Accounting Standards PDF

Author: Isabel Brusca

Publisher: Springer Nature

Published: 2021-04-15

Total Pages: 148

ISBN-13: 3030631257

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The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.

Innovations in Governmental Accounting

Innovations in Governmental Accounting PDF

Author: Vicente Montesinos

Publisher: Springer Science & Business Media

Published: 2013-06-29

Total Pages: 358

ISBN-13: 147575504X

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New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.

Implementing reforms in public sector accounting

Implementing reforms in public sector accounting PDF

Author: Susana Jorge

Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press

Published: 2008-07-01

Total Pages: 517

ISBN-13: 9898074396

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Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.

Government Financial Management

Government Financial Management PDF

Author: A. Premchand

Publisher: International Monetary Fund

Published: 1990-06-15

Total Pages: 390

ISBN-13: 9781557751492

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Edited by A. Premchand, this collection of seminar papers and country studies examines recent developments in government accounting and financial management in selected industrial and developing countries. The country studies include Australia, Canada, China, India, Poland, Sweden, Turkey, the United Kingdom, the United States, and Latin American countries.

Comparative International Budgeting and Finance

Comparative International Budgeting and Finance PDF

Author: Arigapudi Premchand

Publisher: Transaction Publishers

Published: 1984-01-01

Total Pages: 248

ISBN-13: 9781412820059

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This first comprehensive collection of comparative budget and financial manage-ment experience includes essays on thirteen major industrial and developing countries. It provides a fascinating overview of fiscal problems and processes and provides perceptive summaries of the significant features of the budget system in each country.

The Legacy of June Pallot

The Legacy of June Pallot PDF

Author: Susan Newberry

Publisher: IAP

Published: 2009-03-01

Total Pages: 353

ISBN-13: 1607525739

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This book brings together a selection of June Pallot's most significant work. Written from a country (New Zealand) that led the world in many aspects of its financial management reforms, this work provides thoughtful comment on matters that remain of crucial importance today, especially the constitutional need to carefully monitor and respond to the reform initiatives and motives of executive government. Revisiting accounting issues and developments in the public sector, and reminding readers that the fundamental purpose of government accounting is different from that for the business sector, this book provides a timely reminder of the need for caution when considering the application in the public sector of accounting techniques devised for business purposes. June Pallot's legacy challenges accountants in the public sector to find better ways of addressing "collective decision-making under new governance approaches", proposes ways forward and offers suggestions for future research. This book, prepared by her colleague Susan Newberry, is a tribute to June’s work.

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