Practice-relevant accrual accounting for the public sector : producers' and users' perspectives / Hassan Ouda, Susana Jorge.
"This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles...
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| Main Authors: | , |
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| Format: | Ebook |
| Language: | English |
| Published: |
Cham Switzerland :
Palgrave Macmillan,
[2021]
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| Series: | Public sector financial management.
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| Subjects: | |
| Online Access: | Springer Humanities and Social Science eBook Collection 2021 English/International |
| Summary: | "This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives."--Publisher's website. |
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| Physical Description: | 1 online resource (xix, 338 pages) : illustrations (some colour). |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 3030515958 9783030515959 303051594X 9783030515942 |