Download or read book International Comparative Issues in Government Accounting written by Aad Bac and published by Springer Science & Business Media. This book was released on 2013-03-09 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book International Comparative Issues in Government Accounting written by Aad Bac and published by . This book was released on 2014-01-15 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comparative Issues in Local Government Accounting written by Eugenio Caperchione and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Challenges in the Adoption of International Public Sector Accounting Standards written by Isabel Brusca and published by Springer Nature. This book was released on 2021-04-15 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Innovations in Governmental Accounting written by Vicente Montesinos and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Implementing reforms in public sector accounting written by Susana Jorge and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2008-07-01 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Comparative International Accounting written by Christopher Nobes and published by Prentice Hall. This book was released on 2002 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its seventh edition, this successful text offers a comprehensive yet coherent examination of the international dimensions of financial accounting and reporting. Most of the chapters are written by the two main authors, but there are several contributions from leading international practitioners and academics.Part I gives an overview of the causes and nature of international differences in accounting and financial reporting.Part II examines individual countries and includes studies of the UK, the US, the Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Italy, Spain, South Korea, Central and eastern Europe and China. Part III takes a comparative look at four major financial reporting issues. Part IV analyses four issues of international analysis and management.The text has been thoroughly revised and updated. It retains the structure of the last edition but incorporates the following new features: New chapters on International Accounting Standards (Chapter 6) and Liabilities (Chapter 15). The structure and content of the main country chapters have been revised and standardized to present a more cohesive comparison. Each country chapter contains a list of differences from international standards. Learning objectives have been introduced at the start of each chapter and extra questions have been added to several chapters. "Comparative International Accounting"is primarily intended for students at both undergraduate and postgraduate level taking courses in comparative and international accounting. Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading, UK. He isVice-Chairman of the accountancy committee of the Federation des Experts Comptables Europeens and was a UK representative on the board of the IASC from 1993 to 2001. Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal Accounting and Business Research.

Download or read book Comparative International Budgeting and Finance written by Arigapudi Premchand and published by Transaction Publishers. This book was released on 1984-01-01 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Public Sector Accounting Auditing and Control in South Eastern Europe written by Vesna Vašiček and published by Springer. This book was released on 2019-03-29 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.

Download or read book Public Sector Accounting written by and published by . This book was released on 2011 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Auditing Practices in Local Governments written by Laurence Ferry and published by Emerald Group Publishing. This book was released on 2022-06-15 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.

Download or read book Global Encyclopedia of Public Administration Public Policy and Governance written by Ali Farazmand and published by Springer Nature. This book was released on 2023-04-05 with total page 13623 pages. Available in PDF, EPUB and Kindle. Book excerpt: This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.

Download or read book Management of International Institutions and NGOs written by Eduardo Missoni and published by Routledge. This book was released on 2013-12-17 with total page 537 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Institutions (IIs), International NGOs (INGOs) and Transnational Hybrid Organizations (THOs) play a hugely important role in the modern world economy. Despite having been studied by scholars from a range of disciplines, these organizations have never before been approached from a management perspective. This ambitious book analyzes the management challenges associated with international cooperation and sheds light on how these organizations have evolved as the political, economic and business environments have changed around them. Covering an admirably broad canvas, the authors pursue two main objectives. Firstly, they explore the main management frameworks developed in the context of the corporate and national public/non-profit organizations and adapt them to the specificity of IIs and INGOs. This leads to the identification of a "tailored" approach to IO management based on their institutional and operational settings, stakeholder groups, core business, staff profile, and financial arrangements. Secondly, they "bring theory into practice" by linking frameworks to several case studies and best practices of organizations currently experimenting with management systems and tools, with case studies including the World Bank and the Gates Foundation. This comprehensive textbook is a must-own resource for students and academics involved with studying and working with international organizations.

Download or read book Competition and Cooperation in Economics and Business written by Lindawati Gani and published by CRC Press. This book was released on 2017-10-12 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Asia and the Pacific have become the growth engine of the world economy with the contribution of two-third of the global growth. The book discusses current issues in economics, business, and accounting in which economic agents, as individuals, entrepreneurs and professionals, as well as countries in the Asia and Pacific regions compete and collaborate with each other and with the rest of the globe. Areas covered in the book include economic development and sustainability, labor market competition, Islamic economic and business, marketing, finance, accounting standard compliances, and taxation. It will help shed light on what business and economic scholars in regions have done in terms of research and knowledge development, as well as the new frontiers of research that have been explored and opening up. This is an Open Access ebook, and can be found on www.taylorfrancis.com.

Download or read book International Public Financial Management Reform written by James Guthrie and published by IAP. This book was released on 2005-05-01 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is intended to give readers detailed information and perspectives on the reform of financial management reform practices in a variety of national settings around the world. The chapters explore the reform agenda in each nation and factors that stimulated change. Each chapter addresses the extent of the influence of "New Public Management" concepts and practices on reform implementation. The nations whose experience is represented in this book are among the most often cited examples of progressive change to be examined and perhaps emulated by governments in other nations. In the introductory chapter the editors address the question whether and to what extent the financial management reforms detailed in the book reveal real progress or a progression of questions and dilemmas faced but not solved over the past several decades.

Download or read book Comparative International Accounting 14th Edition written by Christopher Nobes and published by Pearson UK. This book was released on 2020 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.

Download or read book Comparative International Accounting written by Christopher Nobes and published by Philip Allan. This book was released on 1991 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gives an overview of comparative international financial reporting, information on several countries, and comparative international analysis. Introduces the major topics in multinational management and financial.