{"product_id":"practice-relevant-accrual-accounting-for-the-public-sector-producers-and-users-perspectives-9783030515942","title":"Practice-Relevant Accrual Accounting for the Public Sector: Producers' and Users' Perspectives","description":"\u003cp\u003e • Author(s): Hassan Ouda\u003cbr\u003e • Publisher: Springer\u003cbr\u003e • Publisher Imprint: Palgrave MacMillan\u003cbr\u003e • BISAC: Public Policy - General\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","brand":"Springer","offers":[{"title":"Hardcover","offer_id":45283400679575,"sku":"9783030515942","price":7345.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9783030515942.webp?v=1769304880","url":"https:\/\/atlanticbooks.com\/products\/practice-relevant-accrual-accounting-for-the-public-sector-producers-and-users-perspectives-9783030515942","provider":"Atlantic Books","version":"1.0","type":"link"}