Reshaping the Application of Accrual Accounting Principles and Postulations to Fit the Context of Public Sector Entities
While the transition to accrual accounting has been the most notable reform of public sector accounting in the last three decades for many countries, most standard-setters, academics, and practitioners direct their efforts to force public sector entities’
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Practice-Relevant Accrual Accounting for the Public Sector Producers’ and Users’ Perspectives Hassan Ouda with contribution from
Susana Jorge
Public Sector Financial Management
Series Editors Sandra Cohen Athens University of Economics and Business Athens, Greece Eugenio Caperchione University of Modena and Reggio Emilia Modena, Italy Isabel Brusca University of Zaragoza Zaragoza, Spain Francesca Manes-Rossi University of Naples Federico II Napoli, Italy
This series brings together cutting edge research in public administration on the new budgeting and accounting methodologies and their impact across the public sector, from central and local government to public health care and education. It considers the need for better quality accounting information for decision-making, planning and control in the public sector; the development of the IPSAS (International Public Sector Accounting Standards) and the EPSAS (European Public Sector Accounting Standards), including their merits and role in accounting harmonisation; accounting information’s role in governments’ financial sustainability and crisis confrontation; the contribution of sophisticated ICT systems to public sector financial, cost and management accounting deployment; and the relationship between robust accounting information and performance measurement. New trends in public sector reporting and auditing are covered as well. The series fills a significant gap in the market in which works on public sector accounting and financial management are sparse, while research in the area is experiencing unprecedented growth. More information about this series at http://www.palgrave.com/gp/series/15782
Hassan Ouda
Practice-Relevant Accrual Accounting for the Public Sector Producers’ and Users’ Perspectives
with contribution from Susana Jorge
Hassan Ouda Department of Accounting and Finance Faculty of Management Technology German University in Cairo Cairo, Egypt with contribution from Susana Jorge Faculty of Economics University of Coimbra Coimbra, Portugal
Public Sector Financial Management ISBN 978-3-030-51594-2 ISBN 978-3-030-51595-9 (eBook) https://doi.org/10.1007/978-3-030-51595-9 © The Editor(s) (if applicable) and The Author(s) 2021 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume tha
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