When Professor Morishima's book Why has Japan 'Succeeded'? (1982) was published, Japan was still a country of 'capitalism from above'. For the past ten years the country's economy has faltered and declined. It is turning towards 'capitalism from below' despite Japan's weak democracy. This...

This book is a study of New Zealand shaking off its quasi-colonial dependence on Britain. Has New Zealand moved beyond its colonial heritage? Is it now time to remove the Union Jack from the national flag and change to a Republic? Hall analyses the three decades after World War II when changes...

This book introduces recent developments in both theoretical and empirical analyses of local public economics. Theories of those economics as well as empirical analyses have been developed dramatically in various directions in recent years. One direction has been to reflect real economic...

The International Handbook of Public Financial Management is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten...

Nachdem in Deutschland bei vielen öffentlichen Gebietskörperschaften die Doppik eingeführt wurde, werden Jahresabschlüsse erstellt, die im Vergleich zum kameralistischen Jahresabschluss andere und zum Teil neue Informationen enthalten. Christian Magin untersucht, wie die Daten der...

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation...

Dieses Buch befasst sich mit der handelsrechtlichen Bilanzierung der staatlichen Straßeninfrastruktur und stellt die Vorteile eines Umstiegs auf eine transparentere öffentliche Rechnungslegung heraus. Reinhardt Stuhr zeigt anhand der Zwecke der öffentlichen Rechnungslegung, dass die...