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PUBLIC SECTOR ACCOUNTING IN JAPAN MAINLY RELATED TO MUNICIPALITY
Author(s) -
Yoshida Hiroshi
Publication year - 1990
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.1468-0408.1990.tb00324.x
Subject(s) - business , accounting , public sector , economics , economy
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 for Capital Accounting in Local Authorities . Comparative studies on evaluation systems are focused in this paper.