Titlebook: Comparative Issues in Local Government Accounting; Eugenio Caperchione,Riccardo Mussari Book 2000 Springer Science+Business Media New York

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https://doi.org/10.1007/978-3-322-94148-0Since . began in the mid 80s, the Russian society and economy entered a reform process. The idea was that the old system which was mainly built on ideological enthusiasm and strict bureaucratic control by the state, should be changed. Gorbachev was the first to take the responsibility of starting up the reform process by introducing his .

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https://doi.org/10.1007/978-3-0348-6475-6Over the last few years various case studies have been carried out on the subject of accounting consolidation in the public sector in France, led by consulting groups and auditing offices, as well as in OECD countries and more specifically in Anglo-Saxon countries.

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Rolf Albonico,Katharina Pfister-BinzOver the last ten years an important development in municipal accounting has taken place in Spanish local entities. Nevertheless, external local audits are hardly ever performed, even in big and medium-size municipalities.

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The Scope of Accounting Consolidation in the Local Public Sector,Over the last few years various case studies have been carried out on the subject of accounting consolidation in the public sector in France, led by consulting groups and auditing offices, as well as in OECD countries and more specifically in Anglo-Saxon countries.

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