International Comparative Issues in Government Accounting: The Similarities and Differences Between Central Government Accounting and Local Government (Hardcover, 2001)

Contributors. Foreword; A.D. Bac. Part I: Dutch Government Accounting. 1. Dutch Government Accounting from the perspective of the Supreme Auditing Institution; A.J.E. Havermans. 2. Dutch Central Government Budgeting and Accounting System; H.W.O.L.M. Korte. 3. The Dutch Provincial and Municipal Accounting System; C. Schouten. 4. The mission-driven development of the Tilburg model; P.G. van der Poel. Part II: International Comparative Research. 5. A Comparison of Japanese and Australian Second Tier Government Performance Reporting; M. Christensen, H. Yoshimi. 6. Central Government Accounting of Egypt and the Netherlands: Similarities and Differences; H.A.G. Ouda. 7. Accounting and Democratic Governance: A Comparison of one Norwegian and one Russian County; A. Bourmistrov, F. Mellemvik. Part III: National Comparative Research. 8. Transferability of Reformed Local Government Accounting to Provincial Government Accounting in Belgium; J. Christiaens. 9. Comparing Cameral and Accrual Accounting in Local Governments; N. Monsen, S. Nasi. 10. Financial Management Initiatives at Different Governmental Layers in the Netherlands; G.J. van Helden, N.P. Mol. 11. Financial Management Reform in New Zealand Local Government: A Central Government Initiative or a Response to Local Needs; J. Pallot. 12. Accounting and Financial Reporting in Spanish Regional Governments: Exploring Similarities and Differences; V. Montesinos, et al. 13. Accruals Accounting Approaches in the UK Public Sector: Diversity and Convergence; S. Ellwood.14. Accounting for Capital Assets in the Public Sector: Difference between Accounting Standards Boards in the United States; J.L. Cortes. 15. Transforming Government Accounting in Japan: Revolution or Fashion; K. Yamamoto. Part IV: National Non-Comparative Research. 16. Polish Public Sector Accounting in Transition: The Landscape after Early 1999 step in the State Redefining; W.A. Nowak, B. Bakalarska. 17. A Diffusion-Contingency Model for Government Accounting Innovations; A.D. Godfrey, et al. 18. The Effects of Reform on China's Public Budgeting and Accounting System; J.L. Chan, et al. 19. Implementing the Municipal Accounting Reform in France; J.-B. Gillet, C. Heiles. 20. Municipal Accounting in Norway: Central Norms Create Confusing Information at the Local Level; H. Mauland, F. Mellemvik. 21. Budgeting and Accounting Practices for Subsovereign Debt Issuers; K. Cichocki, et al.