Practice-relevant accrual accounting for the public sector : producers' and users' perspectives

Practice-relevant accrual accounting for the public sector : producers' and users' perspectives / Hassan Ouda, with contribution from Susana Jorge.

This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting more practice-relevant for the public sector entities. Specifically, the main focus is on reshaping the application of accrual accounting principles and ass...

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Bibliographic Details
Main Authors: Ouda, Hassan (Author), Jorge, Susana (Author)
Format: eBook
Language:English
Published: Cham Switzerland : Palgrave Macmillan, [2021]
Series:Public sector financial management.
Subjects:
Accrual basis accounting.
Finance, Public > Accounting.
Accrual basis accounting
Finance, Public > Accounting
Online Access:Click for online access
Table of Contents:
  • Chapter 1: Introduction
  • Part I: The Producers' Perspective
  • Chapter 2: Reshaping the Application of Accrual Accounting Principles and Postulations to Fit the Context of Public Sector Entities
  • Chapter 3: Towards A Practice-Relevant Holistic Accounting Approach for Governmental Capital Assets: An Alternative Reporting Model for the NPM Practices
  • Chapter 4: Scope of General Purpose Financial Reporting: An Accountability Perspective
  • Chapter 5: A Sustainable Accounting Approach for Reporting on Long-Term Fiscal Sustainability
  • Part II: The Users' Perspective
  • Chapter 6: A Suggested Dynamic Model for Making Public Sector Accrual Accounting and Financial Reporting More User Practice-Relevant: Using Practice-Oriented Co-Design Approach
  • Chapter 7: Accounting and Politicians: A Theory of Accounting Information Usefulness. Chapter 8: Conclusion. .

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