Practice-relevant accrual accounting for the public sector : producers' and users' perspectives /
| Main Authors: | , |
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| Corporate Author: | |
| Format: | eBook |
| Language: | English |
| Published: |
Cham Switzerland :
Palgrave Macmillan,
[2021]
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| Series: | Public sector financial management.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Item Description: | 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. Electronic resource. |
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| Physical Description: | 1 online resource. |
| ISBN: | 9783030515959 3030515958 |