| 书目名称 | Practice-Relevant Accrual Accounting for the Public Sector |
| 副标题 | Producers’ and Users |
| 编辑 | Hassan Ouda |
| 视频video | |
| 概述 | 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 |
| 丛书名称 | Public Sector Financial Management |
| 图书封面 |  |
| 描述 | .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.. |
| 出版日期 | Book 2021 |
| 关键词 | public sector accounting; information fit theory; co-creation; accrual accounting; public administration |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-030-51595-9 |
| isbn_softcover | 978-3-030-51597-3 |
| isbn_ebook | 978-3-030-51595-9Series ISSN 2946-5494 Series E-ISSN 2946-5508 |
| issn_series | 2946-5494 |
| copyright | The Editor(s) (if applicable) and The Author(s) 2021 |
发表于 2025-3-21 19:20:56
