توضیحات
In recent years, many countries have undertaken reforms of their governmental accounting and financial reporting
systems, at central level as well as at local level, in order to meet transparency, accountability and comparison
needs. Furthermore, the International Public Sector Accounting Standards Board issued the first set of accounting
standards specifically dedicated to the public sector; but the adoption of these standards is not compulsory,
so not all public sector reforms are based on them.
Given that a standardised governmental accounting and financial reporting model does not exist, the paper aims
to focus the attention on the European continent: firstly, analyzing the central government accounting and financial
reporting systems of two European countries (France and Italy), paying particular attention on the reforms
recently carried out, in order to compare these two systems, emphasizing similarities and differences; secondly,
assessing if French and Italian central accounting models are in line with the EU system, as they are both EU
member states.
Last decades have been characterized by deep transformations that involved the public sector in a transversal
way, determining relevant changes in its working models and in the role played within the society. It is a question of rationalization and modernization, still on going in many contexts, referred to many dimensions of the public sector, started and spread with different peculiarities and timing, in the developed world as well as in transition countries. Different kinds of public organizations have been involved (local, national, supranational and international), as well
as various areas of public intervention and public services
Year :2012
By :Michela Soverchia
File Information :English Language/18 Page/Size:4.5 M
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سال :2012
کاری از :Michela Soverchia
اطلاعات فایل :زبان انگلیسی/18 صفحه/حجم :4.5 M
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