Welcome
Welcome to the website of James L. Chan, Professor Emeritus of Accounting at University of Illinois at Chicago, and Distinguished Overseas Professor (海外名师) at Peking University and Shandong University of Finance and Economics, and Professor by Special Appointment at the Research Institute of Fiscal Science, Ministry of Finance in China. On this website, you will find useful information about government accounting and links to Professor Chan’s articles and research from the past 30 years.
News in the World of Public Financial Management
http://blog-pfm.imf.org/
New Papers
“From Servant or Master? On the Evolving Relationship between Accounting and Budgeting in the Public Sector,” 2012 Yearbook of the Swiss Society of Administrative Sciences, pp. 23-38, with Jens Heiling. Click here
Commentary by Renaud Duplay on the IMF Public Financial Management Blog Click here
“Fiscal Transparency in China: Government Policy and the Role of Social Media,” Public Money and Management (January, 2013), pp. 71-75, with Qi Zhang. Click here
IMF Public Financial Management Blog Click here
Public Finance International Blog Click here
“How Much Red Ink? Comparing the Economic and Accounting Approaches to Measuring Government Deficit and Debt,” World Economics, Vol. 13, No. 1
(January-March, 2012), pp. 65-74, with Yunxiao Xu. Click here
2013 edition of course in government fiscal budgeting, accounting and statistics at Peking University:
Course syllabus Click here
Table of contents of book of readings Click here
Recent Lectures and Presentations
April - May 2012
Peking University, School of Economics, Department of Public Finance
Lectures on Government Accounting
Course Syllabus [X.ChanPKULectureV2AReadings3.pdf]
Readings:
A. Overview
A1_ChanZhang2012GASP.pdf
A2_ChanXu2012GFRSP.pdf
B. Chan’s essays in Budget Management and Accounting
- a. Structure of Government Accounting Standards
Essay 1: ChanBMA1_GASStructure.pdf - b. Business Accounting vs. Government Accounting
Essay 2: ChanBMA2_BusAvGovtA.pdf - c. What is Government Accounting?
Essay 3: ChanBMA3_WhatsGA1.pdf
Essay 4: ChanBMA4_WhatsGA2.pdf - d. U.S. Government Financial Reporting
Essay 5: ChanBMA5_USGovtFinReport1.pdf
Essay 6: ChanBMA6_USGovtFinReport2.pdf
Essay 10: ChanBMA10_USGovtNewDev.pdf - e. American State and Local Govt. Accounting and Financial Reporting
Essay 7: ChanBMA7_USStLocFinRep1.pdf
Essay 8: ChanBMA8_USStLocFinRep2.pdf
Essay 9: ChanBMA9_USStLocBudActgRep.pdf
C. Fiscal Reporting and Analysis
- a. Accounting Strategems
C1.IMFFTranspPressure.pdf - b. American Government
C2_USGovt_ChanXu2012HowMuchRedInk.pdf
USGCFS2011.pdf
USGCFS2001.pdf - c. Greek Government
C3.GreekDataProblems.pdf
D. International Public Sector Accounting Standards (IPSAS)
- a. Conceptual and Institutional Issues
D1.Chan2008IPSASIssue.pdf - b. IPSAS and Developing Countries
D2_Chan2006IPSAS&GAFDC.pdf
E. Comparative International Government Accounting Research (CIGAR)
- a. Modeling Government Accounting Innovations
E1_ChanJonesLuder1996Modeling.pdf - b. Govt. Accounting in German
E2.GermanGovtAcct.pdf - c. Govt. Accounting Reform in France
E3.FranceGovtAcctg.pdf
F. Government Accounting Reform in China
- a. “12-5 Guidance”
F1_ChinaMOF2011AcctgReform.pdf - b. Yang’s Law and Zhu’s Mandate
F2_Chan2010YangZhu.pdf
G. What’s the Use of Studying Govt. Accounting