Practice-Relevant Accrual Accounting for the Public Sector: Producers’ and Users’ Perspectives (1st ed. 2021) (Public Sector Financial Management)

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Synopsis
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.
Copyright:
2021

Book Details

Book Quality:
Publisher Quality
ISBN-13:
9783030515959
Related ISBNs:
9783030515942
Publisher:
Springer International Publishing
Date of Addition:
Copyrighted By:
Springer
Adult content:
No
Language:
English
Has Image Descriptions:
No
Categories:
Nonfiction, Business and Finance, Law, Legal Issues and Ethics, Politics and Government
Submitted By:
Bookshare Staff
Usage Restrictions:
This is a copyrighted book.

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