Public finance accounting Books

Book SynopsisThe impact of COVID-19 has exposed major cracks in the global financial system and has severely undermined global financial stability. Never have the shortcomings of universal financialization - the dominant principle of the global financial system for the past thirty-odd years - been more obvious or more painful. Islamic finance provides ways forward: based on commercial and social modes of risk-sharing and financing, it offers radical structural solutions to the health, human and financial crises faced in this unprecedented time. In Towards a Post-Covid Global Financial System: Lessons in Social Responsibility from Islamic Finance, an international team of experts explore how COVID-19 has affected the most vulnerable parts of the global economy; how it has been met by Islamic banking and finance specifically; and how the principles of Islamic social finance could be used to have a fairer, more resilient Islamic finance system for all.Table of ContentsForeword; Mohamad Akram Laldin Part 1: Resilience of Islamic Financial System in the midst of the Pandemic Chapter 1. The Impact of the COVID-19 Pandemic on Islamic Finance: The Lessons Learned and the Way Forward; M. Kabir Hassan, Aishath Muneeza, and Adel Sarea Chapter 2. OIC Economies during the COVID-19: Implications and Recommendations; M. Kabir Hassan, Saeed Awadh Bin-Nashwan, and Aishath Muneeza Chapter 3. COVID-19 and Islamic Finance: A Practitioners' view and Financial Accounting Investigation; Paolo Biancone, Silvana Secinaro, Davide Calandra, and Federico Chmet Chapter 4. COVID-19 and Resilience of Islamic Home Financing: Enhanced Musharakah Mutanaqisah (EMM) Model as an Example; Alam I. Asadov Chapter 5. Measuring Good Governance for Islamic Financial Institutions for Achieving Islamic Social Finance Objectives: The Need for Shariah Governance Index; Nor Asila Binti Nazmi, Rusni Hassan, and Abdul Rahim Abdul Rahman Part 2: Pandemic Transformation of Zakat and Waqf Management Practices Chapter 6. Internationalization of Zakat to Serve Humanity in the Midst of COVID-19: Using International Organizations as Intermediaries of Zakat; Jemilah Mahmood, M. Kabir Hassan, and Aishath Muneeza Chapter 7. Waqf To Support Healthcare Well-Being Mission: The Proposed Model for Corporate Waqf For Healthcare (CWFH); Rusni Hassan and Khairul Fikry Jamaluddin Chapter 8. Modelling Effective Zakat Management for the 'stans' of Central Asia and Establishing Pandemic Resilience; Ziyaad Mahomed Chapter 9. A Review on Governance and Best practices in Waqf Management for Sustainable Development in Selected Malaysian States and Other Countries; Rusni Hassan, Noor Mahinar Abu Bakar, and Noor Haini Akmal Abu Bakar Chapter 10. Role of Zakat in Responding to COVID-19 Pandemic: Lessons Learnt and Way Forward; Randi Swandaru and Magda Ismail Abdel Mohsin Part 3: Case Studies of Islamic finance and Pandemic Innovations Chapter 11. The Need to Digitize Sukuk Issuance Amid COVID-19 Crisis; Sherin Kunhibava, Zakariya Mustapha, Aishath Muneeza, Auwal Adam Sa’ad, and Muhammad Ershadul Karim Chapter 12. The COVID-19 Pandemic: Conceptual Framework for the Global Economic Impacts and Recovery; Md. Jafor Ali, Abul Bashar Bhuiyan, Norhayah Zulkifli, and M. Kabir Hassan Chapter 13. COVID-19 Pandemic and Islamic Social Finance Products in Iran; Majid Pireh Chapter 14. Islamic Finance Provides Better Solutions in Overcoming the Financial Distress Ascribable to COVID-19: Evidence from Malaysia; Mohd Johan Lee Chapter 15. Stock Market Volatility Following Uncertainty of Covid-19 Outbreak; News Impact Curve Analysis Approach; Anwar Hasan Abdullah Othman, Razali Haron, and Salina Kassim

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Book SynopsisExpertly navigating the complex relationships between accounting and the development of hybridized public governance, this erudite Handbook critically analyses the most pressing challenges and limitations currently facing accounting and public governance research. Comprehensively drawing intricate links between accounting, public governance and hybridization, it conceptualizes the role of accounting by looking at the current and prospective needs of hybridized public governance.Interdisciplinary in scope, this Handbook brings together contributions from an array of eminent scholars who explore key themes of accounting including performance measurement, accountability, budgeting and reporting. Different forms of public governance are examined and chapters uniquely scrutinize various aspects of accounting in different public governance settings, simultaneously engaging a perspective of hybridization. The Handbook also identifies a number of suggestions for future scholarly research thereby making a progressive and innovative contribution to this field of study.This indispensable Handbook will prove essential to scholars, researchers and students across the fields of accounting, public management, public finance, regulation and governance, public administration, and public policy. Practitioners within these fields will also find this to be an essential read.Trade Review‘This essential book contains 35 authors from across the globe and provides a smorgasbord of coverage, addressing cross-cutting public accounting and governance issues by various topics. This Handbook testifies that hybridization in the public sector and its associated accounting and public governance issues are important to organizations and societies in the modern era.’ -- James Guthrie, Macquarie University, Australia‘In the past decades, the number and types of hybrid organizations has increased strongly – and these organizations are here to stay! The hybridity of these organizations has had impact on all elements of public governance. Mixing efficiency driven modes with more attention for public value creation creates tensions for accountability, financial and other types of reporting, performance measurement and budgeting. This Handbook offers a welcome overview and discussion of these tensions, with examples from various countries, policy sectors, and government levels. It is a must read for scholars and students who are studying hybrid organizations.’ -- Sandra van Thiel, Erasmus University Rotterdam, the NetherlandsTable of ContentsContents: Preface xiv 1 Introduction to the Handbook of Accounting and Public Governance 1 Guiseppe Grossi and Jarmo Vakkuri PART I HYBRIDISED PUBLIC GOVERNANCE IN THEORY 2 Governance of hybrid networks in organisations and society 11 Jan-Erik Johanson and Jarmo Vakkuri 3 Hybridity in digital and algorithmic public governance 32 Tero Erkkilä 4 Accounting and participatory governance for public sector hybridity 47 Evgenii Aleksandrov PART II ACCOUNTABILITY IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 5 Manifestations of hybrid accountability in horizontal network governance 68 Tomi Rajala, Petra Kokko, Harri Laihonen and Elias Pekkola 6 Addressing accountability challenges with theory of change: the case of a social partnership in Ukraine 95 Anatoli Bourmistrov, Veronika Vakulenko and Olga Iermolenko 7 Interactive accountability in the case of digital governance 116 Olga Trunova PART III BUDGETING IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 8 The use of non-financial performance indicators in the budgeting process of hybrids 129 Tjerk Budding and Vera van Schie 9 Participatory budgeting in reshaping public budgeting: evidence from Finland, Poland, and the US 142 Lotta-Maria Sinervo, Pauliina Lehtonen, Katarzyna Radzik-Maruszak and Carol Ebdon 10 Digitalisation and citizen engagement: comparing participatory budgeting in Rome and Barcelona 163 Giorgia Mattei, Valentina Santolamazza and Martina Manzo PART IV PERFORMANCE MEASUREMENT IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 11 Horizontal performance in the case of network governance: management by objectives and school performance 184 Åge Johnsen and Paul Brakstad Waters 12 Non-financial performance measurement in participatory governance: how to measure the different facets of hybridity? 203 Michele Andreaus, Akylai Anarbaeva and Caterina Pesci 13 The design and use of a digital PMS, and the emergence of gaming logic: the experience of the Italian Ministry of Culture 224 Deborah Agostino and Paola Riva PART V REPORTING IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 14 Whole-of-government reporting and network governance 246 Danny Chow and Elaine Stewart 15 Linking popular reporting to citizen engagement: evidence and ideas from Italy 264 Luca Bartocci and Silvana Filomena Secinaro 16 Internet reporting and digital governance: evidence from multiple Italian municipalities 284 Silvana Filomena Secinaro, Valerio Brescia and Davide Calandra 17 Conclusions – accounting and hybridised public governance 303 Jarmo Vakkuri and Giuseppe Grossi Index 325

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Book SynopsisPublic spending accounts for a significant share of national GDP and is perceived as a critically important way for overcoming periods of economic and social crisis, but is often criticised as inefficient and ineffective, giving raise to calls for new processes of reform. Because most public resources are raised through taxation from citizens and businesses, accountability and assurance are key in the democratic process, and auditing attempts to fulfil this public interest role. This in turn leaves public sector auditing under increasing public scrutiny and political pressure. Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level. By focusing on countries which have experienced differing implementation processes, and which are characterised by different administrative and political cultures, the authors provide a comparative analysis of countries across the globe, including major European states, China, Australia, and New Zealand. Written by scholars and practitioners in the fields of public sector auditing, this first volume of Emerald Studies in Public Service Accounting and Accountability provides readers both researchers and practitioners with a thorough overview of international public sector auditing practice.Table of ContentsChapter 1. The why, who and what of public sector auditing; Laurence Ferry, Pasquale Ruggiero, and Henry Midgley Chapter 2. Local government Auditing in Australia; Zahirul Hoque and Thiru Thiagarajah Chapter 3. Local Government Auditing in Austria; Tobias Polzer, Sebastian Vith, and Günter Bauer Chapter 4. Local Government Auditing in Brazil; André Feliciano Lino, Ricardo Rocha de Azevedo, Ismar Viana, and André Carlos Busanelli de Aquino Chapter 5. Local Government Auditing in the People’s Republic of China; Zhao Zaozao Chapter 6. Local Government Auditing in England; Laurence Ferry, Henry Midgley, and Aileen Murphie Chapter 7. Local Government Auditing in France; Marcel Guenoun and Robin Degron Chapter 8. Local Government Auditing in Germany; René Geissler Chapter 9. Local Government auditing in Italy; Pasquale Ruggiero, Andrea Mazzillo, and Patrizio Monfardini Chapter 10. Local Government Auditing in the Netherlands; Tjerk Budding, Herman van Brenk, Remko Renes, and Rein-Aart van Vugt Chapter 11. Local Government Auditing in New Zealand; Carolyn Cordery, David Hay, and Robert Cox Chapter 12. Local Government Auditing in Portugal; Susana Jorge, Sónia Nogueira, and Ana Calado Pinto Chapter 13. Local Government Auditing in Spain; Lourdes Torres and Ignacio Cabeza Chapter 14. Local Government Auditing in Sweden; Torbjörn Tagesson and Per-Åke Brunström Chapter 15. Local Government Auditing in Switzerland; Pascal Horni and Martin Köhli Chapter 16. Where is Public Sector Auditing: A Comparative Analysis; Laurence Ferry, Pasquale Ruggiero, and Henry Midgley

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Book SynopsisFinancial measurement can be difficult, especially in the public sector where accurate and reliable reporting is imperative for public trust, legality, accountability, and long-term sustainability of activities. Measurement in Public Sector Financial Reporting brings together theoretical arguments and empirical evidence to fuel the debate on measurement approaches in public sector financial reporting. Understanding that various dimensions of value need to be explored in order to reveal methods for providing a more comprehensive public sector view, Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues. The chapters consider both theory and practice, providing a holistic showcase for both practitioner and academic viewpoints. The authors develop discussions and consolidate knowledge, providing a substantial contribution to an international debate. This second volume of Emerald Studies in Public Service Accounting and Accountability recognises the unique characteristics of public sector assets, liabilities, and the other elements of financial statements. The views presented in the chapters make the contents useful for those who are involved, interested in, or responsible for the preparation of public sector financial reporting and related standards.Table of ContentsForeword; Sandra Cohen INTRODUCTION Chapter 1. Exploring the Measurement Dilemma in Public Sector Financial Reporting; Josette Caruana, Marco Bisogno, and Mariafrancesca Sicilia FRAMEWORKS AND METHODOLOGIES Chapter 2. Pathways for Implementing an Asset Information Framework for the Valuation and Management of Fixed Assets; Mohamed Salah and Marco Bisogno Chapter 3. Accounting for Public Sector Assets: Comparing Historical Cost and Current Value Models; Yuri Biondi and Lasse Oulasvirta Chapter 4. The Principle of Prudence in Government Accounting; Berit Adam, Jens Heiling, and Tim Meglitsch Chapter 5. The Applicability of the Current Operational Value for the Measurement of Assets in the Public Sector; Kamira Sánchez and Fabrizio Mocavini MEASURING AND REPORTING THE ELEMENTS IN FINANCIAL STATEMENTS Chapter 6. The Measurement of Income and Expenditure: Comparing Public Accounts and National Accounts; Giovanna Dabbicco and Josette Caruana Chapter 7. The Relevance of the Consolidated Financial Statement in the Measurement of Local Government Liabilities; Cristian Carini and Claudio Teodori Chapter 8. Public Administrations’ Equity (Net Assets): Where Problems of Evaluation and Measurement Walk Together; Riccardo Mussari, Pasquale Ruggiero, and Daniela Sorrentino FOCUSING ON HERITAGE Chapter 9. Measurement and Reporting of Heritage Assets - Insights from Practice in New Zealand; Nives Botica Redmayne, Fawzi Laswad, and Dimu Ehalaiye Chapter 10. Measuring Heritage Assets in Public Sector Financial Reporting: Dream or Reality?; Lucia Biondi, Fabio Giulio Grandis, and Daniele Vari Chapter 11. Towards Convergence of Heritage Accounting Perspectives: The Public Sector and the Private Not-for-Profit Sector; Natalia Aversano and Johan Christiaens

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Book SynopsisHow do public spaces generate accountability and advance social equity? Stimulating the conversation, the articles in this volume explore the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of social and economic interests. How are communities served in hospitals and schools by accounting standards and administrators? Are shareholders protected from managers’ opportunistic behaviors? How is professional status supported or denied for women in Columbia and other regions of the globe? Accounting’s role in producing worldviews, creating visibilities and in impacting our quality of life stimulates our engagement in these significant issues, reinvigorating what it means to provide accountability. We follow the legacy of public interest and critical accounting research in this volume, uncovering the discipline’s relationship to power and symbolism and its impact on our security and well-being as a challenge to conventional accounting. Table of ContentsArticle 1. Management Entrenchment and Stock Option Backdating; Nana Y. Amoah, Isaac Bonaparte, Ebenezer K. Lamptey and Muni Kelly Article 2. Women Accountants in Academic and Research Spaces in Colombia; Candy Chamorro González, Ruth Alejandra Patiño Jacinto and Lisseth Vásquez Peñaloza Article 3. Connecting Two Worlds: Family Farming and School Feeding through the Theoretical Lenses of Structuration Theory; Leão Maldonado, Silvia Pereira de Castro Casa Nova, Luiz Miguel Renda dos Santos and Marcia Maria dos Santos Bortolocci Espejo Article 4. Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved Its Goals?; Elizabeth A.M. Searing and Daniel Tinkelman Article 5. The Social Construction of Fraud: Views from the Financial Crisis Inquiry Commission; Joanne Sopt Article 6. Essay: Critically Reflecting on Accounting Violence: Matters of the Hearth; Cheryl R. Lehman and Gloria Agyemang Article 7. Editor Reflections: Accounting and the Public Interest: The Danger of a Single Story: Algorithms as Imperfect; Cheryl R. Lehman

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Book SynopsisDespite their broad scope and importance, publications related to public sector accounting and auditing have a limited framework, and do not account for the significant variances in public sector accounting and auditing systems between countries and different subsectors of government. The editors of this book have filled this gap by compiling a collection that combines different aspects of public sector accounting and auditing within a single book. Pooling together existing public sector accounting and auditing practices between countries and preparing a comparative analysis of those practices, the authors analyze the role of the public sector accounting and auditing holistically, and provide a platform to enable financially sustainable policy making and proper assessment of the relevance of accounting frameworks across the globe. The chapters chronicle the strength and weakness of public sector accounting, auditing and systems, and also critically examine the approaches, recording methods, and international regulations which determine how they operate. Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and provides timely and accurate information to equip readers to minimize those differences.Table of ContentsChapter 1. Some Evaluations of the Effectiveness of Public Sector Accounting System in Turkey; A. Kadir Işik and Emine Seda KoçChapter 2. Harmonization Process of Albanian National Accounting Standards and International Accounting; Agim Mamuti, Evlia Hysa and Francesco Caputo Chapter 3. Role of Public Auditors in Fraud Detection: A Critical Review; Rasha Kassem and Umut Turksen Chapter 4. Financial and Performance Information Presentation in Annual Report: An Investıgatıon on the Municipalities in Turkey; Emin Zeytinoğlu Chapter 5. Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey; Esra Atabay Chapter 6. Readability Analysis of Laws Related to Public Financial Responsibility and State Budget: Comparison of Selected Countries; Gonca Güngör Göksu and Serdar Dumlupinar Chapter 7. The Evolving Competencies of the Public Auditor and the Future of Public Sector Auditing; Lale Aslan Chapter 8. Advantages of Tax Audit; Orçun Avci and Zeynep Demirci Chapter 9. Overpayment and Undue Payment Operations in Publıc Sector Accountıng and Their Accounting Process; Özen Akçakanat and Taner Duran Chapter 10. Modern Approaches, Recording Methods, and International Regulations on Public Accounting; Öznur Arslan Chapter 11. Public Sector Accountıng in Turkey: Past-Present-Future; Serap Sebahat Yanık, Seval Kardes Selımoglu and Gul Yesılcelebı Chapter 12. Internal Audit in Public Banks in the Framework of International Internal Audit Standards: The Case of Turkey; Yusuf Kaya and Mehmet Utku Chapter 13. Measurement of the Effectiveness of Internal Audits in Public Sector; Burcu İşgüden Kiliç, Özlem Kuvat and Engin Boztepe Chapter 14. A Maturity Evaluation of Governance, Risk Management and Compliance (GRC) within the Maltese Public Sector; Clint Zammit, Simon Grima and Y. Murat Kizilkaya

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Book SynopsisRichard Musgrave is one of the most eminent public finance economists of our time. In this third volume of essays, Professor Musgrave once more takes a broad view of fiscal institutions, their nature and functions. Traditions of fiscal theory and their impact on the author's work are discussed and their linkage to theories of the state and of distributive justice are examined. Selected topics include: the foundations of public finance, equity in taxation, tax reform, federalism and budget growth.Public Finance in a Democratic Society will be of interest to scholars and students of public finance, political economy and public policy.Trade Review'Richard Musgrave is arguably the leading public finance scholar of his generation. This book is a testament to his outstanding contribution to his discipline. Its 28 chapters reproduce selected conference papers, journal articles, essays, and commentaries by Musgrave that have been published over his long and distinguished career. . . The smooth prose and compelling content of the chapters are imbued throughout with Musgrave's deep and passionate commitment to the institutions of the liberal welfare state.' -- Tim Edgar, Canadian Tax JournalTable of ContentsContents: Preface Part I: Foundations 1. The Role of the State in Fiscal Theory 2. Crossing Traditions 3. Public Finance and Finanzwissenschaft Traditions Compared 4. Combining and Separating Fiscal Choices: Wicksell’s Model at its Centennial 5. Social Science, Ethics, and the Role of the Public Sector 6. Tableau Fiscale 7. Merit Goods Part II: Equity in Taxation 8. Public Finance and Distributive Justice 9. The Nature of Horizontal Equity and the Principle of Broad-Based Taxation: A Friendly Critique 10. Social Contract, Taxation and the Standing of Deadweight Loss 11. Horizontal Equity, Once More 12. Horizontal Equity: A Further Note 13. Tax Equity with Multiple Jurisdictions (with Peggy B. Musgrave) 14. Pigou on Taxation Part III: Multiple Jurisdictions 15. Federalism, Grants and Fiscal Equalization (with Peter Mieszkowski) 16. Who Should Tax, Where and What? 17. Inter-nation Equity (with Peggy B. Musgrave) 18. Devolution, Grants and Fiscal Competition Part IV: Budget Growth 19. When is the Public Sector too Large? 20. Excess Bias and the Nature of Budget Growth 21. Fiscal Churning (with Peggy B. Musgrave) 22. Fiscal Functions of the Public Sector 23. Reconsidering the Fiscal Role of Government 24. The Longer View 25. Comments on James M. Buchanan ‘The Fiscal Crisis in Welfare Democracies’ Part V: Tax Reform 26. Clarifying Tax Reform 27. Tax Reform in Developing Countries 28. Micro and Macro Aspects of Fiscal Policy Index

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Book SynopsisThis book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how successful strategies should aim to strengthen the collaboration between different layers of government at the EU, national and regional levels. The authors illustrate how effective cooperation between Supreme Audit Institutions (SAIs) is one of the starting points for any rational system of external control of Europe's public finances. However, this cooperation must be founded upon respect for the independence and operating mandate of each SAI and for their different organizational and operational procedures. Importantly, the authors analyse three critical phenomena that determine the present context in which SAIs develop their activities. These include the impact of the current processes of supranational integration and state decentralization taking place in Europe; the growing demand for transparency, accountability and external control; and the more complex situations created by the loss of a clear distinction between the private and public sectors. The book also offers detailed country studies of audit functions and how they are developed and interpreted, and examines coordination strategies in the context of fraud, auditing, reporting and harmonization. This volume will prove to be an invaluable resource for scholars, students and practitioners of public finance, auditing and administration. It will also be of interest to those working in the areas of public budgeting and public sector management in the EU.Trade Review‘Public Expenditure Control in Europe provides a timely and detailed study of audit control of government expenditure in selected EU countries. It combines the factual and descriptive analysis of senior experts practising in the area with the insights of top academics writing in this field. The studies dissect different cultural and institutional practices in auditing public expenditure - highlighting difficulties in gaining European consistency or in auditing across different levels of government. Overall, the book argues for greater harmonization and comparability while allowing room for diversity and experimentation.' -- John Wanna, Griffith University, AustraliaTable of ContentsContents: Foreword Part I: Different Forms of Public Control 1. Public Control: A General View 2. Public Audit in the United Kingdom 3. Public Expenditure Control in the Netherlands 4. Public Financial Control in Europe: The Example of the Federal Republic of Germany 5. The System of Public Control in Spain 6. External Audit Institutions: The European Court of Auditors and its Relationship with the National Audit Institutions of the Member States Part II: Towards Coordination Strategies 7. A Policy to Fight Financial Fraud in the European Union 8. The Coordination of Internal Controls: The Single Audit – Towards a European Union Internal Control Framework 9. Towards the Coordination of Financial Reporting at the Different Levels of Public Administration in Europe Index

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Book SynopsisGovernment auditing in China has been in place for 3000 years, and it is compulsory within the management of the financial sectors to ensure the country is run well from the perspective of the public economy. In recent years, challenges within China around the promotion of anti-corruption have provided fresh reasons to study government auditing in China. As China was the first country worldwide to introduce the government audit, it provides an interesting lens to study Chinese history, transitional processes and the changes of the audit's function. As China is the second biggest and fasting growing economy in the world, it also provides readers with the opportunity to explore how the government audit works in China since their WTO accession in 2002. Since China's leadership have conducted an anti-corruption campaign nationwide, it also provides a timely opportunity to study the audit in line with conversations on fighting corruption within the financial sector. The book provides three practical ways to understand detailed research on the content, form and measures of each of these paths, which will help inspire and guide thinking and decision-making within the levels of government, governmental organizations, non-governmental organizations and enterprises in the perspective of China's government audit. The book also expands the ideas of financial management, enriches the content and forms of administrative promotion of China's financial sector, and makes a positive contribution to improving the theory of China's government audit – all of which is conducive to accelerating the process of developing the capacity of China's financial sectors.Table of Contents Chapter One: The History of China's State Audit System Centering on Financial Audit for Financial and Economic Discipline (1983-1993) Centering on Special Funds Audit to Promote Macro-Control (1994-2002) Strengthening Supervision and Monitoring (2002-present) Current Situation of China's Government Auditing System Chapter Two: The Changes and Characteristics of China's Auditing Standards The Changes and Characteristics of INTOSAI The Evolution and Characteristics in Each Stage of China's National Auditing Criteria Analysis on Changes in Main Content and Characteristics of China's National Auditing Standards Characteristics of Changes in China's National Auditing Standards Chapter Three: How the Audit Works on the Anti-corruption in China The China's Announcement System of Audit Results How Announcement System Works Problems of China's Announcement System in Dealing with the Corruption Functions of China's State Audit The Direction of Functions of State Audit Chapter Four: Environment Analysis and Mode Selection of China's State Audit Classification of Audit Patterns Mode Selection of China's State Audit Chapter Five: Government Audit of State-Owned Enterprises Government Audit and Anti-Corruption Economic Responsibility Audit of Persons in Charge of State-Owned Enterprises Performance Audit of State-Owned Enterprises Chapter Six: Audit of Administrative Institutions Development of Audit of Administrative Institutions Audit of Central Administrative Institutions Audit by Industry and Development Audit of Special Funds Chapter Seven: Audit of Investment in Fixed Assets Contents of Audit of Investments in Fixed Assets Auditing Methods for Investments in Fixed Assets Audit Procedures and Programs for Investment in Fixed Assets Chapter Eight: Conclusion-Problems in China's Government Audit and Countermeasures Defects in Administrative Government Audit Unsatisfactory Quality of Government Audit Insufficient Disclosure of Government Audit Information Unsound Accountability-Seeking Mechanism of Audit Unsound System of Performance Audit Lacking of the Effective Assessment Indicator System of Performance Audit Countermeasures and suggestions of China's Reform of the Government Audit Further Consolidating the Construction of "Staff, Laws and Techniques" Improving the Mechanism of Audit Result Announcement and Audit Transparency Improving the Auditing Accountability Mechanism Bibliography

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Book SynopsisNo greater issue than the relationship between ethics, equity, and regulation can be said to have emerged in these 'troubled times'. How can we account for continuing inequalities in an era promoting enlightened social and economic connections? What mechanisms of perceptions and politics will enable policy makers and scholars to advance significant progressive change? This volume offers diverse research examining accounting's contribution to these challenges given the profession's multifaceted roles. Authors scrutinize executive compensation packages to evaluate whether ideals of managerial power are consistent with the betterment of stakeholders. Others confront issue of gender stereotyping and describe attitudes fostering greater equality. How can US regulations improve auditor independence, enhance reporting quality, and augment responsibility are the aims of some authors, while accountability and public policy in a non-US setting is researched in another. Together, these articles work toward illuminating the role of the accounting profession as a potential change agent fostering public interest issues.Table of ContentsList of Contributors. Ad hoc Reviewers. The impact of regulation on economic bonding and auditor independence: An analysis of sox and suggestions for future research. Role perceptions of accountants: Ten more years through the looking glass. Sustainability Reputation and Environmental Performance or “The Proof of the Pudding is in the Eating”. A study of the expectations gap for no-assurance services. Does equity compensation induce executives to maximize firm value or their own personal wealth?. The game of fraudulent financial reporting: accounting for ethics. Stakeholders’ perceptions on the accountability of Malaysian local authorities. An experimental investigation of the intentions to accrue and disclose environmental liabilities. Advances in Public Interest Accounting. Ethics, Equity, and Regulation. Copyright page.

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Book SynopsisThis volume reflects the pioneering contribution of Nancy and Richard Ruggles to the development of national accounts. It provides a comprehensive overview of the evolution of national accounting systems over the last 50 years.The book is divided into three parts: the evolution of national accounting, the United States national accounts and the United Nations system of national accounts. The authors look at the treatment of pensions, insurance, and value added in national accounting, and the relationship between national income accounting and economic policy. They then look at the conceptual basis and evolution of national accounting systems in the United States between 1947 and 1977 and the integrated economic accounts between 1947 and 1980. Finally, the book includes a review of the major issues in the United Nations system of national accounts, both in terms of measurement and in their applicability to economies in transition and developing countries.Trade Review'Richard Ruggles, often assisted by Nancy Ruggles, has been a major contributor to national income accounting and to the empirical study of microeconomics and macroeconomics using that and other data. He has focused on the quantitative analysis of actual economic systems in a discipline increasingly preoccupied with abstract pure conceptual models. Like the work of Simon Kuznets and others, Ruggles's analyses encompass an unusually wide range of variables.' -- Warren J. Samuels, Michigan State University, US'They are clearly a classic team that has contributed enormously to national income account analysis over the years. The recent concern about measuring prices and productivity and about the correct indexing for Social Security has brought renewed attention to their work. Every serious economics library should have the volumes.' -- Martin Feldstein, National Bureau of Economic Research, US'The papers speak for themselves and demonstrate the magnitude of the contribution which Nancy and Richard Ruggles have made to the subject of economic accounting in the last half century. In contrast to many introverted and overly technical manuals and articles on national accounts, their papers are invariably clear, stimulating and readable.' -- From the foreword by Peter HillTable of ContentsContents: Part I: Evolution and Concepts of National Accounting 1. National Income Accounting and its Relation to Economic Policy 2. Concepts of Real Capital Stock and Services 3. The Evolution and Present State of National Economic Accounting 4. The Role of the National Accounts in the Statistical System 5. The Treatment of Pensions and Insurance in National Accounts 6. National Income Accounting Concepts and Measurement: Economic Theory and Practice 7. The Value Added of National Accounting Part II: United States National Accounts 8. The Evolution of National Accounts and the National Data Base 9. The United States National Income Accounts, 1947–77: Their Conceptual Basis and Evolution 10. Integrated Economic Accounts for the United States, 1947–80 11. Integrated Economic Accounts: Reply Part III: United Nations System of Accounts 12. The System of National Accounts: Review of Major Issues 13. Financial Accounts and Balance Sheets: Issues for the Revision of the SNA 14. A Note on the Revision of the United Nations System of National Accounts 15. Statistical Measurements for Economic Systems in Transition: Strategy for Implementing the UN System of National Accounts (SNA) 16. Issues Relating to the UN System of National Accounts and Developing Countries 17.The United Nations System of National Accounts (SNA) and the Integration of Macro- and Microdata Bibliography Index

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Book SynopsisIm Jahr 2009 hat der Gesetzgeber im Rahmen der Föderalismusreform II nicht nur eine "Schuldenbremse" eingeführt, sondern auch ein neues Gremium: Den Stabilitätsrat. Dieser soll u.a. die Haushaltswirtschaft von Bund und Ländern überwachen. In der Wissenschaft fand dieses Gremium bisher nur wenig Beachtung. Diese Lücke will Marius Thye schließen: Er befasst sich ausführlich mit den Rechtsgrundlagen der Arbeit des Stabilitätsrates, seiner Organisation, Arbeitsweise und seinen unterschiedlichen Aufgaben, und ordnet ihn in das System der deutschen Finanzverfassung ein. Als Jurist und Staatswissenschaftler versucht der Autor dabei zwischen verschiedenen Disziplinen zu vermitteln: Er greift ökonomische Erkenntnisse auf und führt diese in rechtspolitische und -wissenschaftliche Diskussionen ein. Gleichzeitig macht er Ökonomen die rechtlichen Grundlagen für die Stabilitätsratsarbeit verständlich. Skeptisch ist der Autor mit Blick auf die Frage, ob der Stabilitätsrat die nachhaltige Tragfähigkeit der öffentlichen Haushalte durch eine effektive Haushaltsüberwachung sichert.

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Book SynopsisDie Herstellung gleichwertiger Lebensverhältnisse ist ein stets umstrittenes und aktuelles Leitbild. Martin Schuppli stellt verfassungsrechtliche Grundlage und verwaltungsrechtliche Umsetzung dieses Gebots dar. Er sieht das Gebot der Herstellung gleichwertiger Lebensverhältnisse als Ausprägung des Sozialstaatsprinzips, die sämtliche Formen der Staatsgewalt bindet. Die Bedeutung des Gebots geht über den Bereich der Raumordnung hinaus, vielmehr wirkt es in allen Bereichen des Verwaltungsrechts. Die Untersuchung der verwaltungsrechtlichen Umsetzung erfolgt anhand ausgewählter Referenzgebiete des Rechts der Leistungsverwaltung, des Planungs- und Organisationsrechts sowie des Gewährleistungsverwaltungsrechts. Dabei beleuchtet der Autor aktuelle Probleme wie den Landarztmangel, sinkende Schülerzahlen und moderne Ansätze der Daseinsvorsorge wie mobile Angebote, Bürgerbusse oder Dorfläden.

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Book SynopsisThe First World War was a watershed in the evolution of warfare, politics, economics, and the social sphere. One persistent topic in the historiography of the war is how contemporaries perceived the war's outbreak and its course. Tobias A. Jopp contributes to the related research from a new angle by analysing a quantitative source of perception that has hitherto been largely neglected, namely, the prices at which sovereign bonds were traded in the financial markets. Sovereign bond prices can be understood as a real-time opinion poll conducted among bondholders as to how the borrowing countries fared considering the war's implications for public finances. Specifically, the author investigates the Amsterdam Stock Exchange between 1914 and 1919. The empirical analysis derives and discusses perceived turning points and asks how bondholders perceived the established alliances' credibility.

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Book SynopsisJoseph E. Stiglitz, Premio Nobel de Economía, y Jay K. Rosengard, recurren a su enorme experiencia para abordar las cuestiones clave de la economía del sector público.Esta nueva edición incluye importantes cambios y se completa haciendo referencia a los nuevos retos que debemos afrontar tras la crisis global de los últimos años.La economía del sector público es un manual escrito pensando en el estudiante, con un lenguaje accesible, y que permite alcanzar un dominio conceptual de la materia más allá de los conocimientos técnicos.Los autores nos familiarizan con una perspectiva global, gracias a su bagaje profesional y su conocimiento de primera mano de cómo proceden los diferentes gobiernos.

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Book Synopsis

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