Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.
Issues in Public Sector Accounting
This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand.
This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world.
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers ...
I limiti informativi del bilancio di esercizio secondo il D. Lgs. 127/91, Rivista Italiana di Ragioneria e di Economia ... La disciplina dei bilanci di gruppo alla luce della VII direttiva comunitaria: il bilancio consolidato - VII ...
Finally, this kind of reform is hard to impose since the accounting staff has to switch strongly its basic habits. ... transferring business accounting concepts into the public sector (Christiaens 1999, 2000, Ellwood 1999, ...
This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion.
This important and timely new text introduces and explains the key ideas of accounting for society, the historical development of corporate social responsibility, accountability and ethics and their importance to...
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.
Current Issues in Auditing