Comparative International Accounting Research.

The article highlights the third biennial workshop in Comparative International Accounting Research held in Speyer, Germany on April 1 and 2, 1996. Discussion of governmental budgeting, accounting, financial reporting and auditing. The focus of the workshop was on contextual analysis of governmental accounting systems with some exceptions. Analyses of pronouncements of standard-setting bodies, especially international ones, seemed important and significant work was needed on the processes of innovation, standard-setting within countries and reform implementation. The papers of the workshop have been published by the Hochschule fuer Verwaltungswissenschaften in Speyer, Germany, in its research paper series. A second part deals with governmental accounting innovations in China, East Africa, Poland and Switzerland. Some of the papers are working papers, indicating that many innovations are still taking place in the countries surveyed.