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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.
Produkteigenschaften
- Artikelnummer: 9783030515942
- Medium: Buch
- ISBN: 978-3-030-51594-2
- Verlag: Springer International Publishing
- Erscheinungstermin: 24.10.2020
- Sprache(n): Englisch
- Auflage: 1. Auflage 2021
- Serie: Public Sector Financial Management
- Produktform: Gebunden
- Gewicht: 578 g
- Seiten: 338
- Format (B x H x T): 153 x 216 x 24 mm
- Ausgabetyp: Kein, Unbekannt