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...

Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments´ efforts towards better accountability....

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....

Purpose - The study aims to identify whether international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) reporting provides investors and senior management of acquirer banks with superior information on target banks under post-merger bank...

Originating in the Anglo-American world, the 'New Public Management' (NPM) paradigm appears to have swept over various Continental-European countries, producing convergence of administrative reform. This text explains how the ambiguous concept of NPM is crafted and shaped differently in various...