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Practice-Relevant Accrual Accounting for the Public Sector: Producers’ and Users’ Perspectives (Public Sector Financial Management) 

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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.


  • Publisher Palgrave Macmillan; 1st ed. 2021 edition (October 24, 2020)
    Dimensions 6 x 1 x 8.5 inches
    Language English
    Item Weight 1.28 pounds
    Hardcover 357 pages
    ISBN-10 303051594X
    ISBN-13 978-3030515942

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Practice-Relevant Accrual Accounting for the Public Sector: Producers’ and Users

SKU: c1d69b33-c7d8-44ef-95ab-42b7c4655397
£90.52Price
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