001432541 000__ 05290cam\a22005651i\4500
001432541 001__ 1432541
001432541 003__ OCoLC
001432541 005__ 20230309003448.0
001432541 006__ m\\\\\o\\d\\\\\\\\
001432541 007__ cr\un\nnnunnun
001432541 008__ 201014s2021\\\\sz\a\\\\o\\\\\000\0\eng\d
001432541 019__ $$a1202052463$$a1204136913$$a1223540482$$a1225354998
001432541 020__ $$a9783030515959$$q(electronic bk.)
001432541 020__ $$a3030515958$$q(electronic bk.)
001432541 020__ $$z9783030515942$$qhardcover
001432541 020__ $$z303051594X
001432541 020__ $$z9783030515942
001432541 0247_ $$a10.1007/978-3-030-51595-9$$2doi
001432541 035__ $$aSP(OCoLC)1222783535
001432541 040__ $$aUKMGB$$beng$$erda$$epn$$cUKMGB$$dOCLCO$$dYDX$$dUKAHL$$dOCLCF$$dYDXIT$$dN$T$$dGW5XE$$dFIE$$dEBLCP$$dOCLCO$$dOCLCQ
001432541 049__ $$aISEA
001432541 050_4 $$aHJ9733$$b.O84 2021
001432541 08204 $$a657.835$$223
001432541 1001_ $$aOuda, Hassan,$$eauthor.
001432541 24510 $$aPractice-relevant accrual accounting for the public sector :$$bproducers' and users' perspectives /$$cHassan Ouda, with contribution from Susana Jorge.
001432541 264_1 $$aCham Switzerland :$$bPalgrave Macmillan,$$c[2021]
001432541 300__ $$a1 online resource :$$billustrations (black and white, and colour).
001432541 336__ $$atext$$2rdacontent
001432541 337__ $$acomputer$$2rdamedia
001432541 338__ $$aonline resource$$2rdacarrier
001432541 4901_ $$aPublic sector financial management
001432541 500__ $$aChapter 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.
001432541 5050_ $$aChapter 1: Introduction -- Part I: The Producers' Perspective -- Chapter 2: Reshaping the Application of Accrual Accounting Principles and Postulations to Fit the Context of Public Sector Entities -- Chapter 3: Towards A Practice-Relevant Holistic Accounting Approach for Governmental Capital Assets: An Alternative Reporting Model for the NPM Practices -- Chapter 4: Scope of General Purpose Financial Reporting: An Accountability Perspective -- Chapter 5: A Sustainable Accounting Approach for Reporting on Long-Term Fiscal Sustainability -- Part II: The Users' Perspective -- Chapter 6: A Suggested Dynamic Model for Making Public Sector Accrual Accounting and Financial Reporting More User Practice-Relevant: Using Practice-Oriented Co-Design Approach -- Chapter 7: Accounting and Politicians: A Theory of Accounting Information Usefulness. Chapter 8: Conclusion. .
001432541 506__ $$aAccess limited to authorized users.
001432541 520__ $$aThis book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting more practice-relevant for the public sector entities. Specifically, the main focus is on reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; scope of general purpose financial reporting from an accountability perspective; suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, this book has tackled these necessary developments and adjustments from both the producer's and the user's perspectives. Hassan Ouda is Professor of Accounting at Faculty of Management Technology, German University in Cairo (GUC), Egypt. His research interests include public sector accounting and budgeting reform, particularly in relation to implementation of accrual accounting and budgeting, performance-based budgeting, and performance audit in public sector.--$$cProvided by publisher.
001432541 588__ $$aDescription based on online resource; title from digital title page (viewed on January 05, 2021).
001432541 650_0 $$aAccrual basis accounting.
001432541 650_0 $$aFinance, Public$$xAccounting.
001432541 650_6 $$aComptabilité d'exercice.
001432541 650_6 $$aFinances publiques$$xComptabilité.
001432541 655_0 $$aElectronic books.
001432541 7001_ $$aJorge, Susana,$$eauthor.
001432541 77608 $$iPrint version:$$z9783030515942
001432541 830_0 $$aPublic sector financial management.
001432541 852__ $$bebk
001432541 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-51595-9$$zOnline Access$$91397441.1
001432541 909CO $$ooai:library.usi.edu:1432541$$pGLOBAL_SET
001432541 980__ $$aBIB
001432541 980__ $$aEBOOK
001432541 982__ $$aEbook
001432541 983__ $$aOnline
001432541 994__ $$a92$$bISE