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Comparative Issues in Local Government Accounting
Eugenio Caperchione
Riccardo Mussari
出版
Springer Science & Business Media
, 2000
主題
Business & Economics / General
Business & Economics / Accounting / General
Business & Economics / Accounting / Governmental
Business & Economics / Accounting / Managerial
Business & Economics / Management
Political Science / Political Economy
Political Science / American Government / Local
Social Science / General
ISBN
0792384997
9780792384991
URL
http://books.google.com.hk/books?id=7ChyCaOjgjwC&hl=&source=gbs_api
EBook
SAMPLE
註釋
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.