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Comparative Issues in Local Government Accounting (Hardcover, 2000 ed.)
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Comparative Issues in Local Government Accounting (Hardcover, 2000 ed.)
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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.
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