Innovations in Governmental Accounting

Chapter 1 Research in Comparative Governmental Accounting Over the Last Decade — Achievements and Problems —

Chapter 2 Comparative International Government Accounting Research (Cigar) Methodology: Issues and Strategies

Chapter 3 The Impact of Culture on Governmental Accounting Innovations in Developing Countries

Chapter 4 On a Basis for International Comparisons of Governmental Accounting Systems: Models of an Economic Entity

Chapter 5 The Public Sector Committee (PSC) The Standards Project

Chapter 6 The European Experience of and Attitudes to the Development of International Accounting Standards

Chapter 7 The IPSAS Approach: A Useful Tool for Accounting Reform in Europe?

Chapter 8 Harmonising the Accounting Systems of European Local Governments: The Importance of Environmental Convergence

Chapter 9 Governmental Accounting Reform: The Cases of Portugal and Spain

Chapter 10 Government or Governance?

Chapter 11 The New UK Government Financial Framework

Chapter 12 Current State and Latest Developments of Governmental Accounting in Sweden

Chapter 13 The Reform of Governmental Accounting in Spain: Main Tendencies

Chapter 14 The Accounting Reform of Central Government in France

Chapter 15 Innovations in Governmental Accounting Systems

Chapter 16 Reporting Government Obligation

Chapter 17 The Presentation of Governmental Financial Information on the Internet: An International View

Chapter 18 The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions

Chapter 19 Exploring the Balancing Concept in the Design of a Performance Measurement System for Waste Water Treatment in the Netherlands

Chapter 20 Towards a Contingency Theory for Hospital Cost Accounting Systems: A Comparison of the UK and New Zealand

Chapter 21 Programme, Funding and Accounting Innovations in Norwegian University Colleges

Chapter 22 An International Comparison of School Performance Reporting

Chapter 23 An Analysis of the Arise of Auditing Institutions in the Dutch Provincial and Local Governments

Chapter 24 Limiting the Scope of Central Government Audit: A Constitutional Problem or a Sensible Solution?

Chapter 25 Comparative Local Government Auditing: Audit Timing in the US and the UK

Chapter 26 Some Issues on the Current Meaning and Aims of Governmental Accounting