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| Contributors | ||
| Foreword | ||
| 1 | Research in Comparative Governmental Accounting over the Last Decade: Achievements and Problems | 1 |
| 2 | Comparative International Government Accounting Research (CIGAR) Methodology: Issues and Strategies | 23 |
| 3 | The Impact of Culture on Governmental Accounting Innovations in Developing Countries | 31 |
| 4 | On a Basis for International Comparisons of Governmental Accounting Systems: Models of an Economic Entity | 43 |
| 5 | The Public Sector Committee (PSC): The Standards Project | 61 |
| 6 | The European Experience of and Attitudes to the Development of International Accounting Standards | 73 |
| 7 | The IPSAS Approach: a Useful Tool for Accounting Reform in Europe? | 85 |
| 8 | Convergence in the Economic Environment and Accounting Harmonization: the Case of European Local Governments | 99 |
| 9 | Governmental Accounting Reform: the cases of Portugal and Spain | 115 |
| 10 | Government or Governance? Japan's New Balance Sheet in International Perspective | 131 |
| 11 | The New UK Government Financial Framework | 145 |
| 12 | Current State and Latest Developments of Governmental Accounting in Sweden | 157 |
| 13 | Main Developments of Governmental Accounting Reform in Spain | 167 |
| 14 | The Accounting Reform of Central Government in France | 177 |
| 15 | Innovations in Governmental Accounting systems: the Concept of a "Mega General Ledger" in Belgian Provinces | 191 |
| 16 | Reporting Government Obligation | 203 |
| 17 | The Presentation of Governmental Financial Information on the Internet: an International View | 217 |
| 18 | The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions | 231 |
| 19 | Exploring the Balancing Concept in the Design of a Performance Measurement System for Waste Water Treatment in the Netherlands | 247 |
| 20 | Towards a Contingency Theory for Hospital Cost Accounting Systems: a Comparison of the UK and New Zealand | 265 |
| 21 | Programme, Funding and Accounting Innovations in Norwegian University Colleges | 283 |
| 22 | An International Comparison of School Performance Reporting | 301 |
| 23 | An Analysis of the Arise of Auditing Institutions in the Dutch provincial and local Governments | 319 |
| 24 | Limiting the Scope of Central Government Audit: a Constitutional Problem or a Sensible Solution? | 331 |
| 25 | Comparative Local Government Auditing: Audit Timing in the US and the UK | 343 |
| Epilogue: Some Issues on the Current Meaning and Aims of Governmental Accounting | 350 |
| Price | Condition | Delivery | Seller | Action |
| $200.64 | Digital |
| WonderClub |
Jacob Masih
reviewed Innovations In Governmental Accounting on June 19, 2017
Innovations In Governmental Accounting
I was recommended this book by a friend, and the best I can say is that Profs. Shaikh and Tonak make some interesting points about how the national accounts and gross national product had been devised, specifically why it shouldn't treat certain activities as output producing (e.g. financial services, ground rent, certain parts of government expenditure like administration and defense spending) and instead as a form of social consumption, thereby getting perhaps a clearly picture of available national savings and real investment. Others in the mainstream neoclassical tradition have put forth similar arguments (see: Kelvin J. Lancaster), but Shaikh's and Tomak's come at it from a classical political economic perspective a la Ricardo and Marx.
Where I get lost, however, is when they delve into the nebulous realm of Marxian economics - labor values, money values, surplus value, the whole transformation problem, etc. To be frank, I think it undermines their whole argument by spending so much time trying to use this novel perspective to try and solve problems most economists had largley moved on from for good reason, including many Marxists from Joan Robinson to John Roemer.
Much of the analytical structure the authors make rests on one critical assumption that allows them to solve the Marxian transformation problem through national input-output tables, and they are clear about it: labor values and producer prices are proportional by some assumed constant. This is a rather bold hypothesis, and without it, sadly, the problem devolves back into the same one Marx had in Capital Vol. III of how 'labor values' map into market prices that is one-to-one (in other words, from a given set of prices, there is an inverse mapping from prices to labor values to allow value-based calculations).
Overall, this book is a good thought provoker for macroeconomists if one just reads the introduction and conclusion, and skip most of the body. For most of everyone else, you probably will find it to be a long and pointless read.
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