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Comparative Issues in Local Government Accounting. 地方政府会計の比較的諸問題
・ISBN 978-0-7923-8499-1 hard EUR 149.99
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| 著者・編者 | Caperchione, Eugenio / Mussari, R. (eds.), |
|---|---|
| 出版社 | (Kluwer Academic, NE) |
| 出版年月 | 1999 |
| ページ数 | 288 pp. |
| 言語 | ENG |
| ニュース番号 | ＜462-548 466-552＞ |
解説
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.
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.