Models of Public Budgeting and Accounting Reform: Volume 2 Supplement 1 (Complete Edition - ISBN 9264198970)

Author: OECD Organisation for Economic Co-operation and Development

Source: OECD Journal on Budgeting, Volume 2, Supplement 1, November 2002 , pp. I-356(357)

Publisher: OECD - Organisation for Economic Co-operation and Development

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Abstract:

This book provides a comparative look at financial management systems from a family of systems point of view. Despite the similarity between the models there are significant differences that have evolved over time because of systemic reasons like national culture and values, administrative culture, and constitutional and organisational arrangements. The book looks at the two major families of accounting regimes: the Anglo-american model and the continental European model and its two subsets of the German tradition and the French tradition as well as how the accounting structure has evolved in China. These papers were originally delivered during a conference in Beijing in support of efforts to reform the public accounting structure in China.

Page Count: 357 Figure Count: 3 Table Count: 6

Document Type: Review article

Publication date: 2002-11-01