Overview
- Develops a practice-relevant version of accrual accounting for the public sector
- Develops? and Applies Information Fit theory and co-creation methodology
- Emphasises the importance of both producer and user of public sector accounting
Part of the book series: Public Sector Financial Management (PUSEFIMA)
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Table of contents (8 chapters)
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The Producers’ Perspective
Keywords
About this book
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.
Reviews
—Jesse Hughes, Professor Emeritus of Accounting, Old Dominion University, Norfolk, Virginia, USA
Authors and Affiliations
About the author
Hassan Ouda is a 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.
Bibliographic Information
Book Title: Practice-Relevant Accrual Accounting for the Public Sector
Book Subtitle: Producers’ and Users’ Perspectives
Authors: Hassan Ouda
Series Title: Public Sector Financial Management
DOI: https://doi.org/10.1007/978-3-030-51595-9
Publisher: Palgrave Macmillan Cham
eBook Packages: Political Science and International Studies, Political Science and International Studies (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s) 2021
Hardcover ISBN: 978-3-030-51594-2Published: 24 October 2020
Softcover ISBN: 978-3-030-51597-3Published: 25 October 2021
eBook ISBN: 978-3-030-51595-9Published: 23 October 2020
Series ISSN: 2946-5494
Series E-ISSN: 2946-5508
Edition Number: 1
Number of Pages: XIX, 338
Number of Illustrations: 13 b/w illustrations, 9 illustrations in colour
Topics: Governance and Government, Public Administration, Accounting/Auditing