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 is unique in that it explores public sector reform from a strategic management perspective. The authors whose work is represented in the book examine seven strategies for public management reform: (1) increases in accountability, (2) decentralization and delegation of authority and responsibility for decision making and management, (3) application of information technology to improve management and responsiveness of governments to citizens, (4) developing and improving management control systems in the public sector, (5) measures to reduce corruption in government, business and society, (6) development and use of performance indicators, and (7) integration of performance measurement and management in public organizations. Authors address the need for and application of various strategies, and impediments to implementation of each strategy. Case analysis is used to derive findings and conclusions.

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.