Local Government Accounting in Europe: A Comparative Approach

  • José Manuel Vela
  • Iluminada Fuertes

Abstract

During the nineties, many European countries introduced significant reforms in their governmental accounting systems that from an overall perspective follow a clear orientation: the introduction of more informative and business-oriented accounting systems. These reforms, that in most cases are still in progress, follow very different patterns and purposes in administrative environments characterised by heterogeneity.

Keywords

Europe 

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© Springer Science+Business Media New York 2000

Authors and Affiliations

  • José Manuel Vela
  • Iluminada Fuertes

There are no affiliations available

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