Beijing, China (2010)

Lectures in Governmental Accounting
Professor James L. Chan
May 2010
Beijing, China

Description of Lecture Series

Lecture Outlines

References and Further Readings
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  • Lecture 1
    • Chinese/English Glossary [AGAKeyTerms.pdf]
    • “Major Changes in American Government Accounting” Chinese Accounting Research (September 2004) [CAR0409Chan.pdf]
    • U.S. Government Consolidated Financial Statements FY 2009 (selected pages) [USG09KeyCFS.pdf]
    • American City, Government-wide Financial Statements FY 2009 [GASB34GovtwideFS.pdf]
    • American City, General Fund Budget Comparison Schedule [GASB34Budcomp.pdf]
  • Lecture 2
  • Lecture 3
  • Lecture 4
  • Lecture 5
    • “Yang’s Law and Premier Zhou’s Mandate: The Role of Accounting in Governing the Chinese State” (2010) [ChanPAForum10V2A.pdf]
    • “The Relevance of American Government Accounting Standards to China,” Chapter 7 in American Government Accounting Standards and Their Relevance to China (2009) [CH0809CH07.pdf]
    • Yang Shizhan (1997), “My Views on Establishing a System of Government Accountability in China,” Collected Works of Yang Shizan (Beijing: Enterprise Managing Publishing House), pp. 281-293 [Yang_Shizhan.pdf]
    • “IPSAS and Government Accounting Reform in Developing Countries” in Accounting in The Public Sector: Mimicry, Fad or Necessity, edited by Evelyne Lande and Jean-Claude Scheid (France: Expert Comptable Media, 2006), pp. 31-42. Preliminary version in Chinese [Chan2006GAFDCCH.pdf]
    • “Government Accounting: An Assessment of Theory, Purposes and Standards,” Public Money and Management (January, 2003), pp. 13-20 – Chinese version [CAR0309ChanLi.pdf]
    • “Modeling Governmental Accounting Innovations: An Assessment and Future Research Directions,” Research in Governmental and Nonprofit Accounting, Vol. 9 (1996), pp. 147-174, with Rowan H. Jones and Klaus G. Lüder [ChanJonesLuder1996Modeling.pdf]
    • “CIGAR Methodological Issues and Strategies,” Innovations in Government Accounting, edited by Vicente Montesinos and Jose Manual Vela (Boston: Kluwer Academic Publishers, 2002), pp. 23-29 [Chan2002CIGARMethod.pdf]