بِسْمِ اللَّهِ الرَّحْمَنِ الرَّحِيمِ

حسابداری تعهدی مربوط به عمل برای بخش عمومی: چشم انداز تولیدکنندگان و کاربران

Practice-Relevant Accrual Accounting for the Public Sector: Producers’ and Users’ Perspectives | Hassan Ouda, Susana Jorge | ISBN: 303051594X, 978-3030515942, B08LS9JF9V

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سال انتشار: 2021

تعداد صفحات: 350

زبان فایل: انگلیسی

فرمت فایل: pdf

حجم فایل: 4MB

ناشر: Palgrave Macmillan

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.