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Governmental Accounting (governmental + accounting)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting100%

Selected Abstracts

GOVERNMENTAL ACCOUNTING IN NORWAY: A DISCUSSION WITH IMPLICATIONS FOR INTERNATIONAL DEVELOPMENT

FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 2 2008
Norvald Monsen
Accrual accounting is now being introduced in governmental organizations internationally. Some scholars have, however, questioned this development, implying that other accounting theories, like cameral accounting, should also be considered for use in these organizations. Since Norway is a country, which has not introduced accrual accounting in the governmental sector, the purpose of this paper is to study the evolution of governmental accounting in this country. Based on the Norwegian experiences, the paper aims to present some conclusions for the further international development of governmental accounting. [source]

HISTORICAL DEVELOPMENT OF LOCAL GOVERNMENTAL ACCOUNTING IN NORWAY

FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 4 2006
Norvald Monsen
First page of article [source]

Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective

FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 2 2000
Vicente Montesinos
During the last twenty-five years, the changes in Spanish accounting have been radical and significant, especially since 1986 when Spain joined the European Union. Those changes were first introduced in business accounting, following the patterns of the Fourth Directive, but governmental accounting has also been affected by structural reforms that have modified the financial reporting system, the accounting standards and the accounting principles to be applied. However, the governmental accounting system needs further improvement, particularly given the EMU framework and the relationship between governmental accounting and national accounting. [source]

GOVERNMENTAL ACCOUNTING IN NORWAY: A DISCUSSION WITH IMPLICATIONS FOR INTERNATIONAL DEVELOPMENT

FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 2 2008
Norvald Monsen
Accrual accounting is now being introduced in governmental organizations internationally. Some scholars have, however, questioned this development, implying that other accounting theories, like cameral accounting, should also be considered for use in these organizations. Since Norway is a country, which has not introduced accrual accounting in the governmental sector, the purpose of this paper is to study the evolution of governmental accounting in this country. Based on the Norwegian experiences, the paper aims to present some conclusions for the further international development of governmental accounting. [source]

Converging New Public Management Reforms and Diverging Accounting Practices in Flemish Local Governments

FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 2 2001
Johan Christiaens
This paper aims at presenting a comparative study of the diverging development of accounting reforms in Flemish local governments in terms of accounting from a technical point of view. On the one hand, the objectives and the framework of current governmental accounting reforms aiming at improving New Public Management are currently converging. On the other hand, a conceptual examination reveals that the prescribed accounting practices are widely diverging and apparently this is also the case for the practical implementation of the reformed accounting systems. By way of conclusion, a number of possible reasons for this unsuccessful proliferation are presented. [source]

Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective

FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 2 2000
Vicente Montesinos
During the last twenty-five years, the changes in Spanish accounting have been radical and significant, especially since 1986 when Spain joined the European Union. Those changes were first introduced in business accounting, following the patterns of the Fourth Directive, but governmental accounting has also been affected by structural reforms that have modified the financial reporting system, the accounting standards and the accounting principles to be applied. However, the governmental accounting system needs further improvement, particularly given the EMU framework and the relationship between governmental accounting and national accounting. [source]

Enron/Andersen: Crisis in U.S. Accounting and Lessons for Government

PUBLIC BUDGETING AND FINANCE, Issue 3 2005
Richard E. Brown
Accounting and auditing play a key role in the belief of ordinary taxpayers and investors in their institutions. This is equally true of the private and governmental sectors. The Enron/Andersen scandal, regrettably, is not an isolated case, but rather merely indicative of underlying, structural flaws in our financial systems. Moreover, there is evidence that some of these flaws may be present in governmental accounting and auditing. The Sarbanes-Oxley Act of 2002 is an attempt to address these problems in the private sector, but does not address concerns in the public sector. Public sector accounting issues that need to be addressed and monitored include substandard audit work and related liability issues, the appropriate funding of GASB so as to ensure its independence, auditor fees, and auditor independence questions including protection of elected and appointed state auditors. [source]