Accounting for Government

1. “A Comparison of Government Accounting and Business Accounting,” Private und Oeffentliche Rechnungslegung: Festschrift fur Hannes Streim zum 65.Geburtstag (Private and Public Accounting: Essays in Honor of Hannes Streim on the Occasion of His 65th Birthday), edited by Franz W. Wagner, Thomas Schildbach, and Dieter Schneider (Wiesbaden, Germany: Gabler GWV Fachverlage GmbH, 2008), pp. 612-73. [Chan2008BAGADe.pdf] Reprinted:

  • International Journal of Government Financial Management, Vol. IX, No. 1 (May 2009), pp. 30-38.
  • Rivista Italiana di Regioneria e di Economia Aziendale (May/June 2009), with introduction by Paolo Ricci, pp. 284-292.
  • Chinese version in Budget Management and Accounting (February 2010), pp. 28-30.

2. “American Government Accounting Standards: Structure and Choices,” International Seminar on Public Budgeting and Government Accounting, Central University of Finance and Economics, Beijing (September 20, 2008). [Chan2008StrPrinciples.pdf]