Download or read book Municipal Accounting for Developing Countries written by David C. Jones and published by . This book was released on 1984 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the need for a sound accounting system in local governments in developing countries. It is based on the principles of fund accounting rather than on those of commercial accounting. It takes the reader from basic principles of bookkeeping and municipal accounting to some of the most advanced concepts currently in use, including the pooling of loans. An important feature of this work is the large number of practical applications and examples. It also provides illustrations and applications of forms and records covering most circumstances likely to be encountered. The final chapter presents a framework for a complete accounting system for a "local government loans fund", or a "municipal bank".
Download or read book Municipalities and Finance written by Nick Devas and published by Routledge. This book was released on 2012-06-25 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: Finance is a critical issue for municipal governments around the world, and a major constraint on the delivery of pro-poor services at the local level. In many countries, decentralisation has brought the issue of municipal finance to the fore. This sourcebook provides a framework for analysing municipal finance capacity and ways of addressing financial constraints. The ideas come from real-life innovative practice in four countries - India, Brazil, Kenya and Uganda - with additional examples from elsewhere. Emphasis is given to how those innovations and improvements were developed and sustained. The book identifies a strategic framework for diagnosing municipal finance capacity and focusing financial goals. It applies the analysis to a number of critical areas of municipal finance including local taxes, charges for services, budgeting, cost control, accounting reforms and investment finance. This is the third in a series of capacity-building sourcebooks that includes Focusing Partnerships: A Sourcebook for Municipal Capacity Building in Public-Private Partnerships and Municipalities and Community Participation: A Sourcebook for Capacity Building.
Download or read book Guide to Municipal Finance written by Naomi Enid Slack and published by UN-HABITAT. This book was released on 2009 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Municipal Finances written by Catherine D. Farvacque-Vitkovic and published by World Bank Publications. This book was released on 2014-06-13 with total page 521 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book tells a fascinating story on municipal finances for local government practitioners with rich examples, global practices, and good and bad experiences the authors gained in decades of field work.
Download or read book GOVERNMENTAL accounting and financial reporting in developing countries written by and published by . This book was released on 1988 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Local Governance in Developing Countries written by Anwar Shah and published by World Bank Publications. This book was released on 2006 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a new institutional economics perspective on alternative models of local governance, offering a comprehensive view of local government organization and finance in the developing world. The experiences of ten developing/transition economies are reviewed to draw lessons of general interest in strengthening responsive, responsible, and accountable local governance. The book is written in simple user friendly language to facilitate a wider readership by policy makers and practitioners in addition to students and scholars of public finance, economics and politics.
Download or read book Financing Metropolitan Governments in Developing Countries written by Roy W. Bahl and published by Lincoln Inst of Land Policy. This book was released on 2013 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic activity that drives growth in developing countries is heavily concentrated in cities. Catchphrases such as “metropolitan areas are the engines that pull the national economy” turn out to be fairly accurate. But the same advantages of metropolitan areas that draw investment also draw migrants who need jobs and housing, lead to demands for better infrastructure and social services, and result in increased congestion, environmental harm, and social problems. The challenges for metropolitan public finance are to capture a share of the economic growth to adequately finance new and growing expenditures and to organize governance so that services can be delivered in a cost-effective way, giving the local population a voice in fiscal decision making. At the same time, care must be taken to avoid overregulation and overtaxation, which will hamper the now quite mobile economic engine of private investment and entrepreneurial initiative. Metropolitan planning has become a reality in most large urban areas, even though the planning agencies are often ineffective in moving things forward and in linking their plans with the fiscal and financial realities of metropolitan government. A growing number of success stories in metropolitan finance and management, together with accumulated experience and proper efforts and support, could be extended to a broader array of forward-looking programs to address the growing public service needs of metropolitan-area populations. Nevertheless, sweeping metropolitan-area fiscal reforms have been few and far between; the urban policy reform agenda is still a long one; and there is a reasonable prospect that closing the gaps between what we know how to do and what is actually being done will continue to be difficult and slow. This book identifies the most important issues in metropolitan governance and finance in developing countries, describes the practice, explores the gap between practice and what theory suggests should be done, and lays out the reform paths that might be considered. Part of the solution will rest in rethinking expenditure assignments and instruments of finance. The “right” approach also will depend on the flexibility of political leaders to relinquish some control in order to find a better solution to the metropolitan finance problem.
Download or read book Accrual Budgeting and Accounting in Government and Its Relevance for Developing Member Countries written by Sarath Lakshman Athukorala and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report offers insights into the controversial practice of accrual budgeting, a budgetary practice common in developed nations, but which has only recently begun to be utilized in developing nations. In the absence of practical guidelines and reference materials for this relatively new procedure, this work draws on lessons learned by the Asian Development Bank in working with countries to improve their financial management and suggests a measured approach to gradually improving governmental accounting arrangements. By doing so, nations are encouraged to chart a step-by-step course from a cash accounting standard to eventual adoption of accrual accounting practices.
Download or read book Municipal Financing and Urban Development written by Mona Serageldin and published by . This book was released on 2008 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Municipal Accounting Concepts And Practical Issues written by Udaybhanu Bhattacharyya and published by Mittal Publications. This book was released on 2005 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: With reference to West Bengal, India.
Download or read book Understanding Governmental Accounting Change in a Developing Country Context written by Marwata and published by . This book was released on 2006 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Subnational Capital Markets in Developing Countries written by Mila Freire and published by World Bank Publications. This book was released on 2004 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication has been prepared by staff members of the World Bank and selected guest contributors. It sets out a framework to study subnational governments as borrowers and the range of credit markets in which they may operate. It also contains a number of case studies which detail the recent experience of 18 countries in developing markets for subnational borrowers., and offer insights into lessons to be drawn on fostering responsible credit market access within a framework of fiscal and financial discipline. Other issues discussed include: the issuing of municipal debt and its characteristics, and the role of macroeconomic conditions and market development in the success or failure of those borrowings.
Download or read book Local Public Fiscal and Financial Governance written by Brian Dollery and published by Springer Nature. This book was released on 2020-06-01 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive treatment of traditional as well as newer topics in local public, fiscal and financial management principles and practices. It covers traditional topics of local public management, local revenue administration with special emphasis on property tax administration, local budgeting and accounting, and methods of capital finance. Newer topics covered include political economy of local government, fiscal rules for local fiscal discipline, local government integrity and performance accountability, and municipal mergers and inter-municipal cooperation based upon relative importance and political, fiscal and administrative autonomy of local governments. The treatment is non-technical and suitable for a wide variety of audiences including scholars, instructors, students, policy advisors, and practitioners.
Download or read book Improving Municipal Management for Cities to Succeed written by Independent Evaluation Group, World Bank and published by World Bank Publications. This book was released on 2009-07-15 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cities now house half the world s population and produce 70 percent of its GDP. Managing them well helps development. Strengthening municipal management of planning, finance, and service provision has been at the core of World Bank support through municipal development projects (MDPs). This book reviews how, worldwide, nearly 3,000 municipalities have benefitted from 190 World Bank-supported MDPs over the past decade, three quarters of which achieved satisfactory outcomes. The finance dimension of MDPs computerized accounting, revenue generation, and municipal credit produced some of the best results, but weaker outcomes came from attempts to stimulate private finance of municipal services. City planning, used by municipalities worldwide, was not a strong priority for MDPs. But building municipal information systems, for example in Chile, were successful. Monitoring and evaluation rarely worked well, except when municipalities themselves were convinced of its usefulness, such as in Russia, Tunisia, and Colombia. Results in managing service provision were mixed. The poverty focus of MDPs was strikingly weak across the portfolio. Cost-benefit analysis rarely prioritized municipal investments. But MDPs helped municipalities strengthen their procurement function. MDPs helped municipalities manage services more effectively. Better results still can come from a stronger poverty focus, more attention to planning and prioritizating investments, and more effective operation and maintenance of such investments.
Download or read book Accountancy Systems in Third World Economies written by Adolf Jan Henri Enthoven and published by North-Holland. This book was released on 1977 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph on the evaluation of accounting structures in the developing countries of Africa and Asia - analyses systems and improvement potential of enterprise, national accounting and public accounting, training and educational aspects and comments on statutory and legal aspects, etc. References and statistical tables.
Download or read book Accounting Systems in Developing Countries written by Fabian Pok and published by . This book was released on 1990 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Simplified Municipal Accounting written by Municipal Finance Officers Association and published by . This book was released on 2013-04 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
