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Titlebook: International Comparative Issues in Government Accounting; The Similarities and Aad D. Bac Book 2001 Springer Science+Business Media Dordre

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發(fā)表于 2025-3-21 18:56:48 | 只看該作者 |倒序?yàn)g覽 |閱讀模式
書(shū)目名稱International Comparative Issues in Government Accounting
副標(biāo)題The Similarities and
編輯Aad D. Bac
視頻videohttp://file.papertrans.cn/472/471337/471337.mp4
圖書(shū)封面Titlebook: International Comparative Issues in Government Accounting; The Similarities and Aad D. Bac Book 2001 Springer Science+Business Media Dordre
描述Due to the developments in the role of governments, theimportance of government accounting and financial reporting isincreasing. This led to changes in Government Accounting all over theworld. For institutional, public finance and other reasons this hasnot always been done for central governments and regional and localgovernments in the same way. Some countries maintain the cash basis,some changed over to the accrual basis. Many of them started at firstwith lower government levels, only few changed over completely. ..Comparative Issues in Government and Accounting. aims to giveinsight in the array of different patterns the world shows withrespect to government accounting and financial reporting. Of course acomplete overview would have been too ambitious a goal. This bookbrings together an interesting number of academics coming from arepresentative number of countries to get an impression of thesituation and especially of the existence and the backgrounds ofsimilarities and differences. .Thirty-five authors and co-authors produced 21 chapters reflecting onthe situations in 16 countries on 4 continents. Countries dealt withare Albania, Australia, Belgium, China, Egypt, Finland, Franc
出版日期Book 2001
關(guān)鍵詞Auditing; China; Finance; Japan; Reporting; Russia; USA; accounting; financial management; innovation; innovat
版次1
doihttps://doi.org/10.1007/978-1-4757-5563-3
isbn_softcover978-1-4419-4881-6
isbn_ebook978-1-4757-5563-3
copyrightSpringer Science+Business Media Dordrecht 2001
The information of publication is updating

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Accounting and Democratic Governance: A Comparative Study of One Norwegian and One Russian County e.g. the social processes operating in and around organizations (Mellemvik et al., 1988; Hoopwood, 1983). In this sense, accounting is context influenced and vice versa (see e.g. Gr?nhaug et al., 1997; Garrod & McLeay, 1996). Through the process of interaction with its context accounting becomes institutionalized (Bergev?m, 1995).
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Financial Management Initiatives at Different Governmental Layers in the Netherlandseral acclaim in government organizations. These reforms have been summarized by Olson, Guthrie and Humphrey (1998, p.18) in the following five categories, which are all of them easily recognizable in the attempts at improvement of Dutch government governance.
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Accounting for Capital Assets in the Public Sector: Difference between Accounting Standards Boards ithem around the world. It depends mainly on the basis of accounting and measurement focus adopted by governments and other public sector entities. In this paper I analyze this issue in the United States
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