PUBLIC SECTOR ACCOUNTING IN JAPAN MAINLY RELATED TO MUNICIPALITY
作者:
Hiroshi Yoshida,
期刊:
Financial Accountability&Management
(WILEY Available online 1990)
卷期:
Volume 6,
issue 1
页码: 1-15
ISSN:0267-4424
年代: 1990
DOI:10.1111/j.1468-0408.1990.tb00324.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
This paper is concerned with the development of Public Sector Accounting in Japan and is concentrated on Municipality Accounting. The paper deals with the philosophical aspect of local government and accountability first, and then it explores current debates on the reform of accounting systems in local government which have been developed both by the Local Autonomy Association and the Kobe Research Group. Attentions have been laid on CIPFA proposals forCapital Accounting in Local Authorities. Comparative studies on evaluation systems are focused in this paper.
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