Practice-Relevant Accrual Accounting For The Public Sector
Producers' And Users' Perspectives
- Editore:
Springer Nature Switzerland AG
- EAN:
9783030515973
- ISBN:
3030515974
- Pagine:
- 338
- Formato:
- Paperback
- Lingua:
- Tedesco
Descrizione Practice-Relevant Accrual Accounting For The Public Sector
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.
