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Contabilità e bilancio degli enti locali

Author: Andrea Ziruolo
Publisher: Maggioli Editore
ISBN: 8838781273
Category : Business & Economics
Languages : it
Pages : 460

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Book Description

Comparative Issues in Local Government Accounting

Author: Eugenio Caperchione
Publisher: Springer Science & Business Media
ISBN: 1461545811
Category : Business & Economics
Languages : en
Pages : 275

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Book Description
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.

Implementing reforms in public sector accounting

Author: Susana Jorge
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN: 9898074396
Category : Accounting
Languages : en
Pages : 520

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Book Description
Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.

Accounting and Business Economics

Author: Yuri Biondi
Publisher: Routledge
ISBN: 1136209018
Category : Business & Economics
Languages : en
Pages : 530

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Book Description
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Management and Valuation of Heritage Assets

Author: Loris Landriani
Publisher: Springer Science & Business Media
ISBN: 3319017632
Category : Business & Economics
Languages : en
Pages : 154

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Book Description
The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.

Perspectives on Performance Measurement and Public Sector Accounting

Author: Ernst Buschor
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 496

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Book Description

Comptes et statistiques des administrations publiques

Author: Statistical Office of the European Communities
Publisher:
ISBN:
Category : European Economic Community countries
Languages : en
Pages : 460

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Book Description

Library of Congress Catalog

Author: Library of Congress
Publisher:
ISBN:
Category : Subject catalogs
Languages : en
Pages : 636

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Book Description
A cumulative list of works represented by Library of Congress printed cards.