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During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. In this context, the purposes of this paper are, on the one hand, to present the main features of local financial reporting legal requirements, which are very close to the central state accounting regulations, as well as real accountability and quality of reported information. On the other hand, this paper looks for an analysis of the main differences and similarities of accounting regulation among Spanish regional governments, identifying practices and users' expectations, as the result of a survey developed by the authors.. Also presented are some proposals concerned with a possible harmonised accounting and reporting common framework, in order to maintain the traditional homogeneity that has characterised the past governmental accounting system in Spain.

“It should also be noted that the objective of convergence and equal distribution, including across under-performing areas, can hinder efforts to generate growth. Contrariwise, the objective of competitiveness can exacerbate regional and social inequalities, by targeting efforts on zones of excellence where projects achieve greater returns (dynamic major cities, higher levels of general education, the most advanced projects, infrastructures with the heaviest traffic, and so on). If cohesion policy and the Lisbon Strategy come into conflict, it must be borne in mind that the former, for the moment, is founded on a rather more solid legal foundation than the latter” European Commission (2005, p. 9)Adaptation of Cohesion Policy to the Enlarged Europe and the Lisbon and Gothenburg Objectives.

Despite its popularity as the only method for measuring the national economic contribution of tourism accredited by the United Nations and other multilateral economic institutions, Tourism Satellite Account (TSA) is rarely applied to subnational regions. The purpose of this paper is to examine to what extent the compliance with some general principles that any regional TSA should follow contributes to better international comparability of tourism statistics, one of the main goals of the TSA.

Through secondary research, 14 countries have been identified making regional TSA applications by complying most likely with these principles. In this regard, some methodological issues and main results obtained by these countries are investigated.

This study concludes that international comparability of TSA compilation data at regional levels should be a long-term goal once congruence is achieved between national and regional TSAs.

The paper is not based on a primary data collection of TSA data.

The paper shows that regional TSAs might also be envisaged in the international comparability process of the national TSA data. It provides suggestions for how to use data to improve measurement of the economic contribution of tourism to regions.

It is the first paper addressing the international comparability of a sizable number of regional TSAs from 14 countries.

本文旨在理解任何一个区域TSA对这些原则的遵循多大程度上有助于提高旅游统计数据的国际可比性。这是TSA的主要目标之一。

尽管旅游卫星账户（TSA）作为联合国和其他多边经济机构官方认可的测量旅游业的国家经济贡献的唯一方法而广受欢迎, 但是TSA很少被应用于地方上。通过二次研究, 已经识别了14个国家通过遵循区域TSA应遵循的一般原则来应用区域TSA。本文研究了这些国家在这方面的方法论问题和主要成果。

本研究得出结论, 一旦国家和区域TSAs达成一致, 区域层面的TSA汇编数据的国际可比性应该成为一个长期目标。

本文并非基于TSA数据的原始数据集。

本文认为, 在各国TSA数据的国际可比性进程中可能也可以展望区域TSAs. 本文为如何利用数据提高旅游业对区域经济贡献的测量提出了建议。

这是第一篇涉及来自14个国家的相当大的数据量的TSAs国际可比性的文章。

El propósito de este documento es examinar en qué medida el cumplimiento de algunos principios generales que debe seguir cualquier CST regional contribuye a una mejor comparabilidad internacional de las estadísticas de turismo, uno de los principales objetivos de la CST.

A pesar de su popularidad como el único método para medir la contribución económica nacional del turismo acreditado por las Naciones Unidas y otras instituciones económicas multilaterales, la Cuenta Satélite de Turismo (CST), rara vez se aplica a las regiones subnacionales. Mediante investigaciones secundarias, se han identificado catorce países que realizan aplicaciones regionales de la CST, cumpliendo muy probablemente con algunos principios generales que toda CST regional debería seguir. A este respecto se investigan algunas cuestiones metodológicas y los principales resultados obtenidos por esos países.

Este estudio concluye que la comparabilidad internacional de los datos de compilación de la CST a nivel regional debería ser un objetivo a largo plazo, una vez que se logre la congruencia entre las CST nacionales y regionales.

El documento no se basa en una recopilación de datos primarios de la TSA.

El documento muestra que las CST regionales también podrían contemplarse en el proceso de comparabilidad internacional de los datos de CST nacionales. Ofrece sugerencias sobre cómo utilizar los datos para mejorar la medición de la contribución económica del turismo a las regiones.

Es el primer documento que aborda la comparabilidad internacional de un número considerable de CST regionales de catorce países.

This paper uses a method devised by Geary and Stark to estimate regional GDPs for 24 Swedish provinces 1855–2000. In empirical tests, we find that the Swedish estimations yield results of good precision, comparable to those reported in the international literature. From the literature, we generate six expectations concerning the development of regional GDPs in Sweden. Using the GDP estimations, we test these expectations empirically. We find that the historical regional GDPs show a high correlation over time, but that the early industrialization process coevolved with a dramatic redistribution of productive capacity. We show that the regional inequalities in GDP per capita were at their lowest point in modern history in the early 1980s. However, while efficiency in the regional system has never been as equal, absolute regional differences in scale of production has increased dramatically over our investigated period. This process has especially benefited the metropolitan provinces. We present detailed sources of our estimations and also sketch a research agenda from our results.

The purpose of this study is to examine the total economic impact of tourism at the regional level in Central Finland. This paper aims to clarify the extent to which tourism contributes to regional output, employment, income and taxes in tourism-related sectors.

This study is based on a regional input–output analysis. The author calculates the effects of tourism on regional output, demand, wages, employment and national and regional taxes in Central Finland.

The author’s regional input–output analysis reveals that tourism has a substantial impact on production in Central Finland (including the direct and indirect effects of consumption by tourists in different sectors). Moreover, the effects of tourism expenditures on employment and residents’ incomes in tourism-related sectors in Central Finland are quite significant.

Many limitations of this study stem from the assumptions of the input–output model. Other limitations relate to the analysis of the impacts of tourism on household taxes, savings, consumption and net income. Our study uses average figures, which may overstate the effect of tourist expenditures on taxes because tourism jobs are often low paying.

The study yields results that can be used to frame regional policy. The results may be useful for policymakers in planning for tourist attractions. Furthermore, local authorities may use the results to guide decisions regarding infrastructure investments or improvements to the operating environment of tourism industries.

Many studies analyse the economic impact of events at the regional level using input–output analysis. National-level tourism impact studies using the input–output technique have also been conducted. Studies focussed on the economic impact of tourism at the regional level typically examine the macroeconomic (income, output and employment) effects of tourism. Consequently, these studies have focussed on estimating output, employment and income multipliers (Mazumder et al., 2012). The author’s contribution is a regional input–output analysis of direct and indirect impacts of tourism expenditures on production, demand, wages, income and employment in the whole economy at the regional level (in Central Finland). The author also analyses the impacts of tourism on national and regional taxes. The results of this study could be used by planners and policymakers involved in regional planning and development.

The purpose of this paper is to investigate regional impact of macroeconomic and regional policy impulses, using our newly developed multi-regional computable general equilibrium (CGE) model for three, structurally distinctive Polish macro-regions.

In this study, we build an interregional social accounting matrix for Poland and use it to develop a small scale, three-region CGE model, reflecting the size of regional economies and cross-regional differences in industrial structures, while also explicitly accounting for the dynamics of main economic relationships across regions, such as interregional flows in commodities, labor and capital. The model is subsequently use to simulate regional effects of various policy impulses.

We demonstrate important cross-regional differences in the transmission mechanism of macro-level policies, which either affect regional output and its individual components (as in the case of imposing shocks to VAT or PIT rates) or are limited to the components, while preserving a rather uniform impact on output (as in the case of imposing shocks to wages). Furthermore, we contribute to the regional policy equity-efficiency trade-off debate, by illustrating quantitatively how, due to structural differences, spatially targeted expenditure measures might promote either regional convergence or aggregate output growth at the country-level.

Prior to our study, regional CGE models have not been used to simulate spatial distribution of aggregate shocks in Poland or in any other CEE country. Another originality of our study lies in comprehensive evaluation of various policy impulses, from the perspective of their impact on the respective region, spillovers to the other regions and its overall, country-level effect.

The purpose of this study is to examine the impact of service-related independence impairments on perceptions of local and regional non-Big 4 Firms’ financial reporting reliability. This study is motivated by recent public policy, which proposes that service-related independence impairments may improve financial reporting reliability.

Commercial lending officers respond to a within-subjects experiment. The variables of interest are client importance, expertise and their related interaction. These variables are regressed on the perceived reporting reliability of local and regional firms.

Client importance is positively and significantly associated with the lenders’ selection of non-Big 4 firms, which supports Taylor et al.’s (2003) assertions that service-related independence violations improve financial reporting reliability. However, client importance is negatively associated with regional firms.

Client importance is significantly associated with regional firms only, which suggests that cross-sectional differences exist among non-Big 4 firms. The negative association between regional firms and client importance confirms Goldman and Barlev’s (1974) concerns that large firms are not exempt from client pressure. Client importance is also significantly (and positively) associated with lenders’ selection of the type of non-Big 4 firm to perform the engagement, which supports recent public policy’s proposal for joint attest and non-attest services (Exposure Draft for Statement for Accounting and Review Services No. 18).

The study overcomes within-subjects design limitations to provide a natural environment to understand lending officers’ perceptions of non-Big 4 firms. The results continue to fill the void in the literature which examines cross-sectional differences in non-Big 4 firm quality.

This chapter presents findings from a recently conducted process for obtaining Accounting Advisory Board (AAB) input related to Master of Accountancy curriculum of one university. Board members represent both large and small public accounting firms as well as corporate offices of Fortune 500 companies and non-profit organizations. AAB input includes perceptions of the relative importance of over 160 candidate topics for the courses making up the program’s infrastructure, as well as written comments noting other potential topics and pedagogical approaches to consider. Comparisons of topic rankings reveal a strong level of consistency among Board member types for the traditional accounting courses with structured content, as opposed to those courses involving more systems-related topics or having a wider range of specialized topics. Furthermore, the authors compare Board perceptions regarding topic necessity to those of faculty and note faculty reactions. Specifically, the authors find that faculty ranking consistency with the Board is weak, illustrating the importance of seeking curricular Board input on an ongoing basis. To “close the loop,” faculty incorporated many curriculum changes, involving both the topics to be covered and the overall approach to the course.

Tourism satellite accounts (TSA) are important tools for demonstrating the economic impact of tourism on a country and state level. A regional TSA (RTSA) offers the statistical groundwork for theoretical as well as practical users to underpin their own statistical evaluations and analyses, providing a regionalised view of consumption by tourists. This paper aims to extend TSA with respect to the indirect effects of tourism and the leisure demand of residents in their usual environment.

The study is based on the recommended framework for TSA‐building. The case study of Vienna will demonstrate the valuable information of a RTSA as city tourism is a very complex phenomenon and this impact is difficult to capture.

For 2006, the TSA method found that tourism made €1.36 billion in direct value added to Vienna's economy, or a share of 1.9 per cent of the Viennese gross regional product. Considering the direct and indirect effects of tourism a total value‐added of €4.05 billion for Vienna in 2006 is obtained. According to this figure, tourism contributed 5.7 per cent to the overall regional gross value added in Vienna. In taking an overall look at the expenditure on leisure‐time consumption and in the non‐usual environment (tourism), it is found that Vienna contributes €8.11 billion or 11.5 per cent to the gross regional product.

This paper is one of the first papers about building a TSA for a city. Vienna was the first state to commission a regional TSA (RTSA), followed by Upper and Lower Austria.

The purpose of this paper is to make an empirical contribution by investigating the boundaries between external financial reporting and decision making through assessing the degree of differences among practitioners’ perspectives of financial reporting measurement attributes across two countries, and the impact of the “domestic” practice through cultural factors on the implementation of financial accounting and regulation.

The authors employ the method of triangulation by employing two research instruments, namely interviews and a questionnaire. Triangulation cuts across and within research strategies, as one of its features as a processual technique is to cross‐check results deriving from both quantitative and qualitative research. Cross‐national studies is a very useful tool that can provide a basis for competing explanations, identifying the importance of regional factors across a universally‐changing environment or discriminating between explanations that are country‐specific and those that are universally applicable.

This study provides evidence for a diverging perceived effectiveness and acceptance of IAS39 in two different banking markets (Greece and the UK), suggesting that culture and domestic configurations play an important part in shaping management perceptions and that given these differences, the choice of a measurement system can potentially also affect the (re)liability of managers that sign a firm's financial reports.

Topical settings can potentially influence the preferences and perceptions of managers with regards to particular measurement bases as part of the wider accounting framework instituted by international authorities, as well as raise significant barriers to harmonisation efforts.

This paper seeks to examine the chasm between regulation and accounting through the lens of topical/domestic configurations of accounting practice and its application. The reason for doing so is also because of the recent structural developments in the international finance arena, namely signs of creation of markets for impaired assets.