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Author:   Hassan Ouda ,  Susana Jorge
Publisher:   Springer Nature Switzerland AG
Imprint:   Springer Nature Switzerland AG
Edition:   2021 ed.
Weight:   0.473kg
ISBN:  

9783030515973

ISBN 10:   3030515974
Pages:   338
Publication Date:   25 October 2021
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Table of Contents

Chapter 1: Introduction.- Part I: The Producers’ Perspective.- Chapter 2: Reshaping the Application of Accrual Accounting Principles and Postulations to Fit the Context of Public Sector Entities.- Chapter 3: Towards A Practice-Relevant Holistic Accounting Approach for Governmental Capital Assets: An Alternative Reporting Model for the NPM Practices.- Chapter 4: Scope of General Purpose Financial Reporting: An Accountability Perspective.- Chapter 5: A Sustainable Accounting Approach for Reporting on Long-Term Fiscal Sustainability.- Part II: The Users’ Perspective.- Chapter 6: A Suggested Dynamic Model for Making Public Sector Accrual Accounting and Financial Reporting More User Practice-Relevant: Using Practice-Oriented Co-Design Approach.- Chapter 7: Accounting and Politicians: A Theory of Accounting Information Usefulness. Chapter 8: Conclusion. 

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Author Information

Hassan Ouda 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.

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