Chan

Research in Governmental and Non-profit Accounting, Volume 9 Chan

Directed at individuals interested in governmental accounting standard-setting processes, the main themes of this series include governmental accounting research methodology, governmental auditing research, the financial condition of public organizations, local governmental issues and governmental financial reporting issues. Throughout the series there are sections which focus on areas such as: health care research; research on higher education institutions; public budgeting; analysis of municipal credit; and public choice and government accounting. This volume includes a section on state audit from a European Union perspective. Other articles include: research on government accounting in Spain, Greece, China, Japan, Kenya, Tanzania, Uganda, Sudan; local governmental accounting reforms in the Netherlands, Finland and Norway; public sector accounting innovations; controlling local government cost and performance; and a comparison of government auditing standards.