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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Practice-Relevant Accrual Accounting for the Public Sector: Producers' and Users' Perspectives

Practice-Relevant Accrual Accounting for the Public Sector: Producers' and Users' Perspectives

Ouda, Hassan
Jorge, Susana

Hardcover

Series: Public Sector Financial Management

AccountingGeneral LawGeneral Political Science

ISBN10: 303051594X
ISBN13: 9783030515942
Publisher: Palgrave Macmillan
Published: Oct 24 2020
Pages: 338
Weight: 1.28
Height: 0.81 Width: 5.83 Depth: 8.27
Language: English

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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