{"product_id":"practice-relevant-accrual-accounting-for-the-public-sector-producers-and-users-perspectives-hardcover","title":"Practice-Relevant Accrual Accounting for the Public Sector: Producers' and Users' Perspectives - Hardcover","description":"\u003cp\u003eby \u003cb\u003eHassan Ouda\u003c\/b\u003e (Author), \u003cb\u003eSusana Jorge\u003c\/b\u003e (Contribution by)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThis 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.\u003c\/p\u003e\u003cbr\u003e\u003ch3\u003eBack Jacket\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThis 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.\u003c\/p\u003e\u003cp\u003e \u003cb\u003eHassan Ouda\u003c\/b\u003e 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.\u003cbr\u003e\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cb\u003eHassan Ouda\u003c\/b\u003e is a 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.\u003c\/p\u003e\u003cbr\u003e\u003cp\u003e\u003c\/p\u003e\u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 338\u003c\/div\u003e\u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.81 x 8.27 x 5.83 IN\u003c\/div\u003e\u003cdiv\u003e\n\u003cstrong\u003eIllustrated:\u003c\/strong\u003e Yes\u003c\/div\u003e\u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e October 24, 2020\u003c\/div\u003e","brand":"Books by splitShops","offers":[{"title":"Default Title","offer_id":51780841111840,"sku":"9783030515942","price":194.38,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0974\/9764\/5344\/files\/dbb429cd5f5464dacf22d08a82732d8d.webp?v=1780538399","url":"https:\/\/ebocreations.com\/products\/practice-relevant-accrual-accounting-for-the-public-sector-producers-and-users-perspectives-hardcover","provider":"The E-Book Oasis LLC","version":"1.0","type":"link"}