SOVERCHIA, Michela
Analysing governmental accounting and financial reporting : Italy, European Union, and the United States - Philadelphia : Routledge, sept. 2010
Globalization has revealed a need for accounting language simplification and harmonization, both for business and Public Administration. However, many countries have recently undertaken governmental accounting and financial reporting reforms in order to increase transparency and accountability towards taxpayers and, more generally, all stakeholders. Given that a standardized model does not exist, this study compares Italy, the European Union, and the United States in order to highlight similarities and differences between their current accounting and financial reporting models, to understand if common elements exist, and to verify if they are coherent with international trends concerning public sector accounting reforms
Prestação de Contas
Auditoria
Contabilidade
Stakeholder
Europa
Itália
Estados Unidos
Analysing governmental accounting and financial reporting : Italy, European Union, and the United States - Philadelphia : Routledge, sept. 2010
Globalization has revealed a need for accounting language simplification and harmonization, both for business and Public Administration. However, many countries have recently undertaken governmental accounting and financial reporting reforms in order to increase transparency and accountability towards taxpayers and, more generally, all stakeholders. Given that a standardized model does not exist, this study compares Italy, the European Union, and the United States in order to highlight similarities and differences between their current accounting and financial reporting models, to understand if common elements exist, and to verify if they are coherent with international trends concerning public sector accounting reforms
Prestação de Contas
Auditoria
Contabilidade
Stakeholder
Europa
Itália
Estados Unidos
