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Comparative Issues in Local Government Accounting. Softcover reprint of the original 1st ed. 2000
・ISBN 978-1-4613-7069-7 paper EUR 159.99
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| 著者・編者 | Caperchione, Eugenio / Mussari, Riccardo (eds.), |
|---|---|
| 出版社 | (Springer-Verlag New York Inc., US) |
| 出版年月 | 2012 |
| ページ数 | 266 pp. |
| 言語 | ENG |
| ニュース番号 | ＜A04-79631＞ |
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.