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.
1137070976
Practice-Relevant Accrual Accounting for the Public Sector: Producers' and Users' Perspectives
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.
109.99
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Practice-Relevant Accrual Accounting for the Public Sector: Producers' and Users' Perspectives
338Practice-Relevant Accrual Accounting for the Public Sector: Producers' and Users' Perspectives
338Paperback(1st ed. 2021)
$109.99
109.99
In Stock
Product Details
ISBN-13: | 9783030515973 |
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Publisher: | Springer International Publishing |
Publication date: | 10/24/2020 |
Series: | Public Sector Financial Management |
Edition description: | 1st ed. 2021 |
Pages: | 338 |
Product dimensions: | 5.83(w) x 8.27(h) x (d) |
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