I Governmental Accounting Research Methodology -- 1. Research in Comparative Governmental Accounting over the Last Decade: Achievements and Problems -- 2. Comparative International Government Accounting Research (CIGAR) Methodology: Issues and Strategies -- 3. The Impact of Culture on Governmental Accounting Innovations in Developing Countries -- 4. On a Basis for International Comparisons of Governmental Accounting Systems: Models of an Economic Entity -- II International Accounting Standards -- 5. The Public Sector Committee (PSC): The Standards Project -- 6. The European Experience of and Attitudes to the Development of International Accounting Standards -- 7. The IPSAS Approach: a Useful Tool for Accounting Reform in Europe? -- III International Comparative Analysis -- 8. Convergence in the Economic Environment and Acounting Harmonization: the Case of European Local Governments -- 9. Governmental Accounting Reform: the cases of Portugal and Spain -- 10. Government or Governance? Japan's New Balance Sheet in International Perspective -- IV National Innovative Experiences in Government Accounting -- 11. The New UK Government Financial Framework -- 12. Current State and Latest Developments of Governmental Accounting in Sweden -- 13. Main Developments of Governmental Accounting Reform in Spain -- 14. The Accounting Reform of Central Government in France -- 15. Innovations in Governmental Accounting Systems: the Concept of a "Mega General Ledger" in Belgian Provinces -- V Government Financial Reporting -- 16. Reporting Government Obligation -- 17. The Presentation of Governmental Financial Information on the Internet: an International View -- 18. The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions -- VI Accounting for Performance Evaluation -- 19. Exploring the Balancing Concept in the Design of a Performance Measurement System for Waste Water Treatment in the Netherlands -- 20. Towards a Contingency Theory for Hospital Cost Accounting Systems: a Comparison of the UK and New Zealand -- 21. Programme, Funding and Accounting Innovations in Norwegian University Colleges -- 22. An International Comparison of School Performance Reporting -- VII Public Sector Audit -- 23. An Analysis of the Arise of Auditing Institutions in the Dutch provincial and local Governments -- 24. Limiting the Scope of Central Government Audit: a Constitutional Problem or a Sensible Solution? -- 25. Comparative Local Government Auditing: Audit Timing in the US and the UK -- Epilogue -- Some Issues on the Current Meaning and Aims of Governmental Accounting.