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Practice-Relevant Accrual Accounting for the Public Sector - Producers' and Users' Perspectives (Hardcover, 1st ed. 2021)
Loot Price: R2,816
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Practice-Relevant Accrual Accounting for the Public Sector - Producers' and Users' Perspectives (Hardcover, 1st ed. 2021)
Series: Public Sector Financial Management
Expected to ship within 10 - 15 working days
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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.
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