Practice-Relevant Accrual Accounting for the Public Sector (häftad)
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Format
Inbunden (Hardback)
Språk
Engelska
Serie
Public Sector Financial Management
Antal sidor
338
Utgivningsdatum
2020-10-24
Upplaga
20001
Förlag
Springer Nature Switzerland AG
Dimensioner
210 x 148 x 21 mm
Vikt
581 g
ISBN
9783030515942

Practice-Relevant Accrual Accounting for the Public Sector

Producers' and Users' Perspectives

av Hassan Ouda
Inbunden,  Engelska, 2020-10-24
1191
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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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Övrig information

Hassan Ouda¿is a Professor of Accounting at Faculty of Management Technology, German University in Cairo (GUC), Egypt. His research interests include public sector accounting and budgeting reform, particularly in relation to implementation of accrual accounting and budgeting, performance-based budgeting, and performance audit in public sector.

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