{"product_id":"9783030515973","title":"Public Sector Financial Management: Producers’ and Users’ Perspectives","description":"\u003ch1\u003ePublic Sector Financial Management: Producers’ and Users’ Perspectives\u003c\/h1\u003e \u003ch2\u003eOuda, Hassan; Jorge, Susana\u003c\/h2\u003e \u003cp\u003e\u003c\/p\u003e\u003cdiv\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\u003c\/div\u003e\u003cdiv\u003e\u003cbr\u003e\u003c\/div\u003e \u003ch3\u003eDetails\u003c\/h3\u003e \u003cp\u003ePublished by: Palgrave Macmillan\u003c\/p\u003e \u003cp\u003ePublication Date: 2021-10-25\u003c\/p\u003e \u003cp\u003eFormat: Paperback\u003c\/p\u003e \u003cp\u003eISBN-13: 9783030515973\u003c\/p\u003e \u003cp\u003eDOI: 10.1007\/978-3-030-51595-9\u003c\/p\u003e \u003cp\u003eDimensions: 210cm x148cm\u003c\/p\u003e \u003cp\u003ePages: 338\u003c\/p\u003e ","brand":"Springer International Publishing","offers":[{"title":"Default Title","offer_id":47695581053068,"sku":"9783030515973","price":107.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0710\/9545\/1788\/files\/9783030515973.jpg?v=1776776256","url":"https:\/\/fh90cf-fv.myshopify.com\/products\/9783030515973","provider":"Late Knight Books and Services, LLC","version":"1.0","type":"link"}