國立虎尾科技大學 |

Practice-Relevant Accrual Accounting for the Public Sector = Producers’ and Users’ Perspectives /

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Practice-Relevant Accrual Accounting for the Public Sector/ by Hassan Ouda.
Reminder of title:	Producers’ and Users’ Perspectives /
Author:	Ouda, Hassan.
Description:	XIX, 338 p. 22 illus., 9 illus. in color.online resource. :
Contained By:	Springer Nature eBook
Subject:	Political science. -
Online resource:	https://doi.org/10.1007/978-3-030-51595-9
ISBN:	9783030515959

Practice-Relevant Accrual Accounting for the Public Sector = Producers’ and Users’ Perspectives /
Ouda, Hassan.

Practice-Relevant Accrual Accounting for the Public SectorProducers’ and Users’ Perspectives /[electronic resource] :by Hassan Ouda. - 1st ed. 2021. - XIX, 338 p. 22 illus., 9 illus. in color.online resource. - Public Sector Financial Management. - Public Sector Financial Management.

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. .

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 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, this book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives. Hassan Ouda is Professor of Accounting at Faculty of Management Technology, German University in Cairo (GUC), Egypt. His research interests include public sector accounting and budgeting reform, particularly in relation to implementation of accrual accounting and budgeting, performance-based budgeting, and performance audit in public sector.

ISBN: 9783030515959

Standard No.: 10.1007/978-3-030-51595-9doiSubjects--Topical Terms:

558774
Political science.

LC Class. No.: JF20-2112

Dewey Class. No.: 320.4

Practice-Relevant Accrual Accounting for the Public Sector = Producers’ and Users’ Perspectives /
LDR:03850nam a22004095i 4500 001 1045794
003 DE-He213
005 20210827022459.0
007 cr nn 008mamaa
008 220103s2021 sz | s |||| 0|eng d
020 $a 9783030515959 $9 978-3-030-51595-9
024 7 $a 10.1007/978-3-030-51595-9 $2 doi
035 $a 978-3-030-51595-9
050 4 $a JF20-2112
072 7 $a JPH $2 bicssc
072 7 $a POL028000 $2 bisacsh
072 7 $a JPH $2 thema
082 0 4 $a 320.4 $2 23
100 1 $a Ouda, Hassan. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1349227
245 1 0 $a Practice-Relevant Accrual Accounting for the Public Sector $h [electronic resource] : $b Producers’ and Users’ Perspectives / $c by Hassan Ouda.
250 $a 1st ed. 2021.
264 1 $a Cham : $b Springer International Publishing : $b Imprint: Palgrave Macmillan, $c 2021.
300 $a XIX, 338 p. 22 illus., 9 illus. in color. $b online resource.
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
347 $a text file $b PDF $2 rda
490 1 $a Public Sector Financial Management
505 0 $a 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. .
520 $a 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 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, this book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives. Hassan Ouda is Professor of Accounting at Faculty of Management Technology, German University in Cairo (GUC), Egypt. His research interests include public sector accounting and budgeting reform, particularly in relation to implementation of accrual accounting and budgeting, performance-based budgeting, and performance audit in public sector.
650 0 $a Political science. $3 558774
650 0 $a Public administration. $3 562473
650 0 $a Accounting. $3 561166
650 0 $a Bookkeeping . $3 1253557
650 1 4 $a Governance and Government. $3 1140620
650 2 4 $a Public Administration. $3 796112
650 2 4 $a Accounting/Auditing. $3 669239
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer Nature eBook
776 0 8 $i Printed edition: $z 9783030515942
776 0 8 $i Printed edition: $z 9783030515966
776 0 8 $i Printed edition: $z 9783030515973
830 0 $a Public Sector Financial Management $3 1300274
856 4 0 $u https://doi.org/10.1007/978-3-030-51595-9
912 $a ZDB-2-POS
912 $a ZDB-2-SXPI
950 $a Political Science and International Studies (SpringerNature-41174)
950 $a Political Science and International Studies (R0) (SpringerNature-43724)