Implementing reforms in public sector accounting

Implementing reforms in public sector accounting
Implementing reforms in public sector accounting

Biennial CIGAR Conference, 11, Coimbra, 2007

Imprensa da Universidade de Coimbra

ISBN: 978-989-26-0422-0 (PDF)

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

Reginato, Elisabetta

19-51
Accountability regimes and financial reporting in government: a comparison of China and Australia

Neilson, John; Qi, Zhang

53-70
Evolution of national government accounting: a comparative study of Finland and Norway

Monsen, Norvald; Oulasvirta, Lasse

71-88
Setting government accounting standards: a comparative institutional analysis of China and The United States

Chan, James; Yunxiao, Xu

89-109
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

111-137
Changing ideology in Nepalese central government accounting reform

Pawan, Adhikari; Mellemvik, Frode

141-150
The relevancy of contingency approach to public sector accounting development: recent evidence from Poland

Nowak, Wojciech

151-164
Accrual-based accounting within the Malagasy urban municipalities

Oliarilanto, Rakoto

165-181
Tracing changes in central government accounting: a case of Rússia

Timoshenko, Konstantin

183-199
The reform of the public sector accounting in Romania: past, present and future

Ionescu, Luminita

201-215
Studying the implementation of governmental accounting reforms: reflections on possible contributions of the Actor-Network Theory

Sébastien, Rocher

217-226
The adoption of accrual accounting in Flemish public centres for social welfare: examining the importance of agents of change

Windels, Paul; Christiaens, Johan

229-251
Measuring Portuguese local government relative efficiency: a re-analysis

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

253-277
Mission impossible or an obvious option: provisions and contingent liabilities in Norwegian local government accounting

Mauland, Helge; Aastvedt, Ailin

279-297
Local government service charters: the Spanish experience

Montesinos, Vicente; Brusca, Isabel

299-309
IPSASs for a better financial disclosure: an appraisal on the awareness of Italian local authorities

Anselmi, Luca; Lazzini, Simone

313-335
Consolidated financial reports in local government: a comparative analysis of IPSASB and SCMA

Grossi, Giuseppe; Tagesson, Torbjörn

337-349
Communication and accountability in the public sector: a possible overlap explored in the American and Italian contexts

Pavan, Aldo; Lemme, Francesca

351-375
What matters in legislators’ information use for financial reporting: the case of Japan

Yamamoto, Kiyoshi

377-391
Results of a case study based international comparison in financial reporting of public higher education institutions: Germany versus the United States

Heiling, Jens

393-403
Use of performance measurement in the ublic sector: the case of the police service

Gomes, Patrícia; Mendes, Sílvia; Carvalho, João

407-425
Voluntary online performance reporting in the 50 US States: assessment of two agencies

Cheng, Rita; Smith, Kenneth; Smith, Ola

427-443
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

445-455
The impact of date of recognition on the consolidated accounts: from reliability to relevance

Lande, Evelyne; Boulerne, Sandrine; Jaouan, Fatima

459-478
Disclosing local government budgets: comparing North Rhine Westphalia and The Netherlands

Kruijf, Johan de

479-502
How do Supreme Audit Institutions measure the impact of their work?

González, Belén; López, Antonio; García, Roberto

503-517