Implementing reforms in a public sector accounting

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

Elisabetta Reginato

https://doi.org/10.14195/978-989-26-0422-0_1

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

John Neilson;Zhang Qi

https://doi.org/10.14195/978-989-26-0422-0_2

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

Norvald Monsen;Lasse Oulasvirta

https://doi.org/10.14195/978-989-26-0422-0_3

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

James Chan;Xu Yunxiao

https://doi.org/10.14195/978-989-26-0422-0_4

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

Hassan Ouda

https://doi.org/10.14195/978-989-26-0422-0_5

Changing ideology in Nepalese central government accounting reform

Adhikari Pawan;Frode Mellemvik

https://doi.org/10.14195/978-989-26-0422-0_6

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

Wojciech Nowak

https://doi.org/10.14195/978-989-26-0422-0_7

Accrual-based accounting within the Malagasy urban municipalities

Rakoto Oliarilanto

https://doi.org/10.14195/978-989-26-0422-0_8

Tracing changes in central government accounting: a case of Rússia

Konstantin Timoshenko

https://doi.org/10.14195/978-989-26-0422-0_9

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

Luminita Ionescu

https://doi.org/10.14195/978-989-26-0422-0_10

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

Rocher Sébastien

https://doi.org/10.14195/978-989-26-0422-0_11

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

Paul Windels;Johan Christiaens

https://doi.org/10.14195/978-989-26-0422-0_12

Measuring Portuguese local government relative efficiency: a re-analysis

Pedro Camões;Susana Jorge;João Baptista Carvalho;Maria José Fernandes

https://doi.org/10.14195/978-989-26-0422-0_13

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

Helge Mauland;Ailin Aastvedt

https://doi.org/10.14195/978-989-26-0422-0_14

Local government service charters: the Spanish experience

Vicente Montesinos;Isabel Brusca

https://doi.org/10.14195/978-989-26-0422-0_15

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

Luca Anselmi;Simone Lazzini

https://doi.org/10.14195/978-989-26-0422-0_16

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

Giuseppe Grossi;Torbjörn Tagesson

https://doi.org/10.14195/978-989-26-0422-0_17

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

Aldo Pavan;Francesca Lemme

https://doi.org/10.14195/978-989-26-0422-0_18

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

Kiyoshi Yamamoto

https://doi.org/10.14195/978-989-26-0422-0_19

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

Jens Heiling

https://doi.org/10.14195/978-989-26-0422-0_20

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

Patrícia Gomes;Sílvia Mendes;João Carvalho

https://doi.org/10.14195/978-989-26-0422-0_21

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

Rita Cheng;Kenneth Smith;Ola Smith

https://doi.org/10.14195/978-989-26-0422-0_22

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

Salme Näsi;Pasi Leppänen;Pentti Meklin

https://doi.org/10.14195/978-989-26-0422-0_23

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

Evelyne Lande;Sandrine Boulerne;Fatima Jaouan

https://doi.org/10.14195/978-989-26-0422-0_24

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

Johan de Kruijf

https://doi.org/10.14195/978-989-26-0422-0_25

How do Supreme Audit Institutions measure the impact of their work?

Belén González;Antonio López;Roberto García

https://doi.org/10.14195/978-989-26-0422-0_26