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.

Research in Accounting in Emerging Economies
Research in Accounting in Emerging Economies

Author: Shahzad Uddin

Publisher: Emerald Group Publishing

Published: 2010-12-02

Total Pages: 310

ISBN-13: 0857244523

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Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

Government Auditing Standards - 2018 Revision
Government Auditing Standards - 2018 Revision

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 234

ISBN-13: 0359536395

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

The International Handbook of Public Financial Management
The International Handbook of Public Financial Management

Author: Richard Allen

Publisher: Springer

Published: 2013-08-15

Total Pages: 1125

ISBN-13: 113731530X

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The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.

Government and Not-for-Profit Accounting
Government and Not-for-Profit Accounting

Author: Michael H. Granof

Publisher: John Wiley & Sons

Published: 2016-08-22

Total Pages: 865

ISBN-13: 1118983270

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This text is an unbound, three hole punched version. Government and Not-for-Profit Accounting, 7th Edition by Michael Granof, Saleha Khumawala, Thad Calabrese, and Daniel Smith makes students aware of the dynamism of government and not-for-profit accounting and of the intellectual challenges that it presents. Not only does the 7th edition keep students informed of current accounting and reporting standards and practices, but it also ensures that they are aware of the reasons behind them, their strengths and limitations, and possible alternatives.

Public Sector Accounting and Auditing in Europe
Public Sector Accounting and Auditing in Europe

Author: I. Brusca

Publisher: Springer

Published: 2016-02-03

Total Pages: 443

ISBN-13: 1137461349

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The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

The Research-Practice Gap on Accounting in the Public Services
The Research-Practice Gap on Accounting in the Public Services

Author: Laurence Ferry

Publisher: Springer

Published: 2018-11-11

Total Pages: 146

ISBN-13: 3319994328

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This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.

Governmental and Nonprofit Accounting
Governmental and Nonprofit Accounting

Author: Robert J. Freeman

Publisher:

Published: 2000

Total Pages: 892

ISBN-13: 9780130264695

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"Governmental and Nonprofit Accounting," Revised Sixth Edition provides a better balance between theory and practice than other texts, with the most up-to-date coverage. It provides readers with a thorough basis for understanding the logic for and nature of all of the funds and account groups of a government, with a unique approach that enables readers to grasp the entire accounting and reporting framework for a government before focusing on specific individual fund types and account groups. Includes coverage of the new reporting model standard: GASB "Statement 34." Includes illustrations of government-wide financial statements and fund-based financial statements presented using the major fund approach. Points out the major changes required from the current guidance and explains and illustrates the requirements of the new model. Explains and illustrates the GASB Statement 31. Contains the latest revision of OMB Circular A-133 on single audits. Appropriate for undergraduate Accounting courses, such as Governmental Accounting, Public Sector accounting, Government and Nonprofit Accounting, and Fund Accounting.