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Practice-Relevant Accrual Accounting for the Public Sector - Producers' and Users' Perspectives (Hardcover, 1st ed. 2021) Loot Price: R2,816
Discovery Miles 28 160
Practice-Relevant Accrual Accounting for the Public Sector - Producers' and Users' Perspectives (Hardcover, 1st ed....

Practice-Relevant Accrual Accounting for the Public Sector - Producers' and Users' Perspectives (Hardcover, 1st ed. 2021)

Hassan Ouda; Contributions by Susana Jorge

Series: Public Sector Financial Management

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Loot Price R2,816 Discovery Miles 28 160 | Repayment Terms: R264 pm x 12*

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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.

General

Imprint: Springer Nature Switzerland AG
Country of origin: Switzerland
Series: Public Sector Financial Management
Release date: October 2020
First published: 2021
Authors: Hassan Ouda
Contributors: Susana Jorge
Dimensions: 210 x 148mm (L x W)
Format: Hardcover
Pages: 338
Edition: 1st ed. 2021
ISBN-13: 978-3-03-051594-2
Categories: Books > Social sciences > Politics & government > Public administration
Books > Business & Economics > Finance & accounting > General
Books > Social sciences > Politics & government > Political structure & processes > General
LSN: 3-03-051594-X
Barcode: 9783030515942

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