Comparative International Government Accounting Research

1. “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. [ChanJonesLuderModeling1996.pdf]

2. “A Sino-American Comparison of Budgeting and Accounting Coverage,” Comparative Issues in Local Government Accounting, edited by E. Caperchione and R. Mussari (Boston: Kluwer Academic Publishers, 2000, pp. 11-34. [Chan2000ChinaUSBudgetCoverage.pdf]

3. “Professor Lüder’s CIGAR Contributions and Critique: Building a Discipline,” in Neues offentlichen Rechnungswesens ed. by D. Budaus, W. Kupper and L. Streitferdt (Germany: Gabler, 2000), pp. 3-18. [Chan2000LuderContrib.pdf]

4. “Global Government Accounting Principles,” in Public Management, Accounting Standards and Evaluation Models, ed. by P. Einhorn and D. Braunig (Baden-Baden, Germany: Nomos Verlagsgesellschaft, 2001), pp. 152-163. [Chan2001GlobalGAP.pdf]

5. “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]

6. “Government Accounting: An Assessment of Theory, Purposes and Standards,” Public Money and Management (January, 2003), pp. 13-20. [Chan2003Assess.pdf] Translations:

  • Chinese (LI Jianfas): [Chinese Journal of] Accounting Research (September 2003), pp. 49-52; [Chan2003AssessCH.pdf]
  • Japanese (CHEN Qi): Auditing Research (September, 2003), pp. 279-289;
  • Spanish: Revista Espanola de control externo (May, 2003), pp. 63-76;
  • French (Evelyne Lande, with her commentary): La Revue du Tresor (November, 2004), pp. 659-664.

7. “Une revolution mondiale dans la comptabilite public? Une analyse des IPSAS [International Public Sector Accounting Standards] et quelques recommendations,” [“A Global Revolution in Government Accounting? An Analysis of IPSAS and Recommendations”] Revue francaise de comptabilite [French Journal of Accounting] (January 2004), pp. 27-31. [Chan2004FrGAWorldRev.pdf]

  • Czech: “Globalni revoluce v ucetnictvi verejne spravy? Analyza a doporuceni prop IPSAS,” ucetnictvi nevydelecnych organizaci a obci (Accounting for Nonprofit Organizations and Municipalities), No. 2 (June 2005), pp. 33-39, translated by Lubos Rokos.

8. “International Public Sector Accounting Standards,” Encyclopedia for Public Administration and Public Policy (Dekker, 2005). [Chan2005IPSAS.pdf]

9. “Government Accounting Standards in China, US and UK,” in International Trends and Experiences in Governmental Accounting, edited by A. Bourmistrov and F. Mellemvik (Oslo, Norway: Cappelen Akademisk Forlag, 2005), pp. 15-27, with Li Jianfa.

10. “Une revolution mondiale dans la comptabilite public? Une analyse des IPSAS [International Public Sector Accounting Standards] et quelques recommendations,” Melanges en l’honneur du Professeur Jean-Claude Scheid (Paris, Fevrier 2005), pp. 59-66; reprint of article in Revue francaise de comptabilite (January 2004).

11. “IPSAS and Government Accounting Reform in Developing Countries,” in Accounting Reform in the Public Sector: Mimicry, Fad or Necessity, edited by Evelyne Lande and Jean-Claude Scheid (France: Expert Comptable Media, 2006), pp. 31-42. [Chan2006IPSAS&GAFDC.pdf]

12. “Less Is More: Principles for Government Accounting,” Stand und Perspektiven der Oeffentlichen Betriebswirtschaftslehre II, Festschrift für Prof. Dr. Dr. h.c. mult. Peter Eichhorn anlaesslich seiner Emeritierung (State and Perspectives of Public Sector Management II, Honorary Publication for Prof. Dr. Dr. h.c. mult. Peter Eichhorn on the occasion of his retirement), edited by Dietmar Braeunig and Dorothea Greiling (Berlin: Berliner Wissenschafts-Verlag, 2007), pp. 650-663. [Chan2007More.pdf]

13. “CIGAR: A Brief History and Future Development” in the Chinese edition of International Trends and Experiences in Governmental Accounting, edited by A. Bourmistrov and F. Mellemvik (forthcoming).

14. “Less is More: Principles for Government Accounting,” La Revue du Tresor – French translation and an essay by Evelyne Lande (forthcoming).

15. “International Public Sector Accounting Standards: Conceptual and Institutional Issues,” in The Harmonization of Government Accounting and the Role of IPSAS, edited by Mariano D’Amore (Milan, Italy: McGraw-Hill, 2009), pp. 19-33. [Chan2008IPSAS3.pdf]

16. With Yunxiao Xu, “Setting Government Accounting Standards: A Comparative Institutional Analysis of China and the United States,” in Implementing Public Sector Accounting Reform, ed. by Susana Jorge (University of Coimbra Press, 2008), pp. 89-109. [ChanXu2008GACNUSA.pdf]