Governmental accounting and auditing : international comparisons
著者
書誌事項
Governmental accounting and auditing : international comparisons
(Series on international accounting and finance)
Routledge, 1988
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注記
Conference papers
Includes bibliographies and index
内容説明・目次
目次
Part I: Overview 1. Comparative Governmental Accounting: An Introductory Note James L. Chan and Rowan H. Jones 2. International Harmonization of Governmental Accounting and Auditing Standards: Current Developments Kenneth M. Dye, Auditor General of Canada Part II: Country Studies 3. Federal Financial Management: Evolution, Challenges and the Role of the Accounting Profession Charles A Bowsher, Comptroller General of the United States 4. Governmental Accounting, Auditing and Financial Reporting in the United Kingdom Rowan H. Jones and Maurice Pendlebury, University of Wales Institute of Science and Technology 5. Governmental Accounting in West European Countries: with Special Reference to the Federal Republic of Germany Klaus K. Luder, Post-Graduate School of Administrative Sciences, Speyer, Federal Republic of Germany 6. Governmental Accounting, Auditing and Financial Reporting in East European Nations Alicja Jaruga, University of Lodz, Poland 7. Governmental Accounting and Auditing in China: Evolution and Current Reforms Ting Gang Lu, Fudan University, China 8. Governmental Financial Management Systems in Developing Nations Peter Dean, United Nations Part III: Perspectives on Comparison and Harmonization 9. Sound Financial Reporting by Nation-States: A Prerequisite to Worldwide Fiscal Stability Morton Egol, Arthur Anderson & Co 10. Effective Public Policy and Government Management: the Accountant's Role David F. Linowes, University of Illinois at Urbana-Champaign 11. An Historical-Comparative Perspective of Governmental Accounting Christopher Nobes, University of Reading.
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