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Livro / Implementing reforms in public sector accounting

Local government accountability in European Continental and Anglo-Saxon countries: an international comparison

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DOI: 10.14195/978-989-26-0422-0_1
ISBN: 978-989-26-0422-0 (PDF)
Acesso: open access
Coleção Digital: Pombalina
Local de publicação: Coimbra
Idioma: Inglês
Tipo: Capítulo de Livro
Nº de visualizações: 232
Nº de downloads: 69

Notas: http://hdl.handle.net/10316.2/2733

p. 19-51

Local government accountability in European Continental and Anglo-Saxon countries: an international comparison

Reginato, Elisabetta

p. 53-70

Accountability regimes and financial reporting in government: a comparison of China and Australia

Neilson, John; Qi, Zhang

p. 71-88

Evolution of national government accounting: a comparative study of Finland and Norway

Monsen, Norvald; Oulasvirta, Lasse

p. 89-109

Setting government accounting standards: a comparative institutional analysis of China and The United States

Chan, James; Yunxiao, Xu

p. 111-137

Transition barriers of accrual accounting in the public sector of developed and developing countries: statistical analyses with special focus on The Netherlands and Egypt

Ouda, Hassan

p. 141-150

Changing ideology in Nepalese central government accounting reform

Pawan, Adhikari; Mellemvik, Frode

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The relevancy of contingency approach to public sector accounting development: recent evidence from Poland

Nowak, Wojciech

p. 165-181

Accrual-based accounting within the Malagasy urban municipalities

Oliarilanto, Rakoto

p. 183-199

Tracing changes in central government accounting: a case of Rússia

Timoshenko, Konstantin

p. 201-215

The reform of the public sector accounting in Romania: past, present and future

Ionescu, Luminita

p. 217-226

Studying the implementation of governmental accounting reforms: reflections on possible contributions of the Actor-Network Theory

Sébastien, Rocher

p. 229-251

The adoption of accrual accounting in Flemish public centres for social welfare: examining the importance of agents of change

Windels, Paul; Christiaens, Johan

p. 253-277

Measuring Portuguese local government relative efficiency: a re-analysis

Camões, Pedro; Jorge, Susana; Carvalho, João Baptista; et al.

p. 279-297

Mission impossible or an obvious option: provisions and contingent liabilities in Norwegian local government accounting

Mauland, Helge; Aastvedt, Ailin

p. 299-309

Local government service charters: the Spanish experience

Montesinos, Vicente; Brusca, Isabel

p. 313-335

IPSASs for a better financial disclosure: an appraisal on the awareness of Italian local authorities

Anselmi, Luca; Lazzini, Simone

p. 337-349

Consolidated financial reports in local government: a comparative analysis of IPSASB and SCMA

Grossi, Giuseppe; Tagesson, Torbjörn

p. 351-375

Communication and accountability in the public sector: a possible overlap explored in the American and Italian contexts

Pavan, Aldo; Lemme, Francesca

p. 377-391

What matters in legislators’ information use for financial reporting: the case of Japan

Yamamoto, Kiyoshi

p. 393-403

Results of a case study based international comparison in financial reporting of public higher education institutions: Germany versus the United States

Heiling, Jens

p. 407-425

Use of performance measurement in the ublic sector: the case of the police service

Gomes, Patrícia; Mendes, Sílvia; Carvalho, João

p. 427-443

Voluntary online performance reporting in the 50 US States: assessment of two agencies

Cheng, Rita; Smith, Kenneth; Smith, Ola

p. 445-455

Creation of internal markets and transparency and controllability of the municipal services’ cost structures: comprehensive education in the city of Tampere

Näsi, Salme; Leppänen, Pasi; Meklin, Pentti

p. 459-478

The impact of date of recognition on the consolidated accounts: from reliability to relevance

Lande, Evelyne; Boulerne, Sandrine; Jaouan, Fatima

p. 479-502

Disclosing local government budgets: comparing North Rhine Westphalia and The Netherlands

Kruijf, Johan de

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