Giroux, Gary; Jones, Rowan; Pendlebury, Maurice - In: Journal of Public Budgeting, Accounting & Financial … 14 (2002) 1, pp. 1-26
This paper offers a comparison of local government accounting and auditing in the U.S. and the U.K., including descriptions of the wider environment of the two governmental systems. The paper identifies two major differences in accounting. The first is that, in the U.S., the standard-setter...
