Comparative Issues in Local Government Accounting

Comparative Issues in Local Government Accounting

Author: Eugenio Caperchione

Publisher: Springer Science & Business Media

Published: 2000

Total Pages: 296

ISBN-13: 9780792384991

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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.


Local Government Economics in Theory and Practice

Local Government Economics in Theory and Practice

Author: David Neden King

Publisher: Routledge

Published: 2022-01-30

Total Pages: 200

ISBN-13: 1000554651

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First published in 1992, Local Government Economics in Theory and Practice is an effort to rectify the lack of a comparative analysis between democratic local governments of various countries and their methods of financing. A series of chapters examines the theoretical basis for different systems of local government finance and how these systems work out in practice. The book covers various aspects of reforms in the United Kingdom and elsewhere, and includes a discussion of the rationale for the community charge. This collection of essays will be of importance to students of economics and public policy.