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

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 2021
First published:	2021
Authors:	Hassan Ouda
Contributors:	Susana Jorge
Dimensions:	210 x 148mm (L x W)
Format:	Paperback
Pages:	338
Edition:	1st ed. 2021
ISBN-13:	978-3-03-051597-3
Categories:	Books > Social sciences > Politics & government > Public administration Books > Business & Economics > Finance & accounting > General Books > Social sciences > Politics & government > Political structure & processes > General
LSN:	3-03-051597-4
Barcode:	9783030515973

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