Practice-relevant accrual accounting for the public sector : producers' and users' perspectives /: producers' and users' perspectives. (2020)

• Record Type: Book
• Further Information: Note: Hassan Ouda, Susana Jorge.
• Authors: Ouda, Hassan; Jorge, Susana
• Contents: Chapter 1: IntroductionPart I: The Producers' PerspectiveChapter 2: Reshaping the Application of Accrual Accounting Principles and Postulations to Fit the Context of Public Sector EntitiesChapter 3: Towards A Practice-Relevant Holistic Accounting Approach for Governmental Capital Assets: An Alternative Reporting Model for the NPM PracticesChapter 4: Scope of General Purpose Financial Reporting: An Accountability PerspectiveChapter 5: A Sustainable Accounting Approach for Reporting on Long-Term Fiscal SustainabilityPart II: The Users' PerspectiveChapter 6: A Suggested Dynamic Model for Making Public Sector Accrual Accounting and Financial Reporting More User Practice-Relevant: Using Practice-Oriented Co-Design ApproachChapter 7: Accounting and Politicians: A Theory of Accounting Information UsefulnessChapter 8: Conclusion.
• Publisher Details: Basingstoke : Palgrave Macmillan
• Publication Date: 2020
• Extent: 1 online resource, illustrations (black and white, and colour)
• Subjects: 657.835; Accrual basis accounting; Finance, Public -- Accounting
• Languages: English
• ISBNs: 9783030515959
• Related ISBNs: 9783030515942
• Notes: Note: Description based on CIP data; resource not viewed.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.