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Title
Practice-relevant accrual accounting for the public sector : producers' and users' perspectives / Hassan Ouda, with contribution from Susana Jorge.
ISBN
9783030515959 (electronic bk.)
3030515958 (electronic bk.)
9783030515942 hardcover
303051594X
9783030515942
Published
Cham Switzerland : Palgrave Macmillan, [2021]
Language
English
Description
1 online resource : illustrations (black and white, and colour).
Item Number
10.1007/978-3-030-51595-9 doi
Call Number
HJ9733 .O84 2021
Dewey Decimal Classification
657.835
Summary
This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting 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, this book has tackled these necessary developments and adjustments from both the producer's and the user's perspectives. Hassan Ouda is 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.-- Provided by publisher.
Note
Chapter 1: IntroductionPart I: The Producers' PerspectiveChapter 2: Reshaping the Application of Accrual Accounting Principles and Postulations to Fit the Context of Public Sector EntitiesChapter 3: Towards A Practice-Relevant Holistic Accounting Approach for Governmental Capital Assets: An Alternative Reporting Model for the NPM PracticesChapter 4: Scope of General Purpose Financial Reporting: An Accountability PerspectiveChapter 5: A Sustainable Accounting Approach for Reporting on Long-Term Fiscal SustainabilityPart II: The Users' PerspectiveChapter 6: A Suggested Dynamic Model for Making Public Sector Accrual Accounting and Financial Reporting More User Practice-Relevant: Using Practice-Oriented Co-Design ApproachChapter 7: Accounting and Politicians: A Theory of Accounting Information UsefulnessChapter 8: Conclusion.
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Access limited to authorized users.
Source of Description
Description based on online resource; title from digital title page (viewed on January 05, 2021).
Series
Public sector financial management.
Available in Other Form
Print version: 9783030515942
Chapter 1: Introduction
Part I: The Producers' Perspective
Chapter 2: Reshaping the Application of Accrual Accounting Principles and Postulations to Fit the Context of Public Sector Entities
Chapter 3: Towards A Practice-Relevant Holistic Accounting Approach for Governmental Capital Assets: An Alternative Reporting Model for the NPM Practices
Chapter 4: Scope of General Purpose Financial Reporting: An Accountability Perspective
Chapter 5: A Sustainable Accounting Approach for Reporting on Long-Term Fiscal Sustainability
Part II: The Users' Perspective
Chapter 6: A Suggested Dynamic Model for Making Public Sector Accrual Accounting and Financial Reporting More User Practice-Relevant: Using Practice-Oriented Co-Design Approach
Chapter 7: Accounting and Politicians: A Theory of Accounting Information Usefulness. Chapter 8: Conclusion. .
