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The Resource Practice-Relevant Accrual Accounting for the Public Sector : Producers’ and Users’ Perspectives, by Hassan Ouda, (electronic resource)

Practice-Relevant Accrual Accounting for the Public Sector : Producers’ and Users’ Perspectives, by Hassan Ouda, (electronic resource)

Creator
Summary
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.--
Language
eng
Work
Publication
Edition
1st ed. 2021.
Extent
1 online resource
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.
Isbn
9783030515959
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1007/978-3-030-51595-9
Instance
Label
Practice-Relevant Accrual Accounting for the Public Sector : Producers’ and Users’ Perspectives
Title
Practice-Relevant Accrual Accounting for the Public Sector
Title remainder
Producers’ and Users’ Perspectives
Statement of responsibility
by Hassan Ouda
Creator
Subject
Language
eng
Summary
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.--
Member of
Assigning source
Provided by publisher
http://library.link/vocab/creatorName
Ouda, Hassan
Image bit depth
0
Literary form
non fiction
Nature of contents
dictionaries
Series statement
  • Public Sector Financial Management
  • Springer eBooks.
http://library.link/vocab/subjectName
  • Political science
  • Public administration
  • Accounting
  • Bookkeeping
Label
Practice-Relevant Accrual Accounting for the Public Sector : Producers’ and Users’ Perspectives, by Hassan Ouda, (electronic resource)
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1007/978-3-030-51595-9
Instantiates
Publication
Antecedent source
mixed
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
not applicable
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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.
Control code
978-3-030-51595-9
Dimensions
unknown
Edition
1st ed. 2021.
Extent
1 online resource
File format
multiple file formats
Form of item
  • online
  • electronic
Isbn
9783030515959
Level of compression
uncompressed
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
(OCoLC)1223540482
Label
Practice-Relevant Accrual Accounting for the Public Sector : Producers’ and Users’ Perspectives, by Hassan Ouda, (electronic resource)
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1007/978-3-030-51595-9
Publication
Antecedent source
mixed
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
not applicable
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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.
Control code
978-3-030-51595-9
Dimensions
unknown
Edition
1st ed. 2021.
Extent
1 online resource
File format
multiple file formats
Form of item
  • online
  • electronic
Isbn
9783030515959
Level of compression
uncompressed
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
(OCoLC)1223540482

Subject

Member of

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