This book is unique in its scope and depth of coverage. It describes the government accounting and budgeting in each of nine European countries, at national and local levels, in their current and prospective forms. The nine countries represent Northern Europe (Finland, Sweden), Central Europe...

1. A framework for cost accounting systems in government / Zachary T. Mohr -- 2. Contextualizing cost accounting in government from a historical perspective / Zachary T. Mohr and William C. Rivenbark -- 3. The intrinsic value of cost accounting for benchmarking service efficiency / William C....

"The accounting systems of all levels of government in Europe have undergone substantial changes during the last twenty years, which have not always been communicated outside country boundaries in a timely manner. This book answers that shortcoming. With contributions by 25 leading researchers,...