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PUBLIC SECTOR
FINANCIAL MANAGEMENT
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 account-
ing 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 har-
monisation; accounting information’s role in governments’ financial sus-
tainability 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.
Practice-Relevant
Accrual Accounting
for the Public Sector
Producers’ and Users’ Perspectives
This Palgrave Macmillan imprint is published by the registered company Springer Nature
Switzerland AG.
The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
I would like to dedicate this book to my professors:
Professor Aad Bac, Tilburg university, The Netherlands
Professor Klaus Lüder, Speyer University, German
Professor Rowan Jones, Birmingham University, UK
Professor James L. Chan, University of Illinois, USA
Professor Jan van Helden, Groningen University, The Netherlands
Professor June Pallet, Canterbury University, New Zealand
Drs. Kees Horden, Erasmus University Rotterdam, The Netherlands
Dr. Bert Bettonvil, Tilburg University, The Netherlands
Foreword
vii
viii FOREWORD
Preface
ix
x PREFACE
1 Introduction 1
xi
xii Contents
8 Conclusion307
Index333
About the Authors
xiii
xiv ABOUT THE AUTHORS
Capital Assets. In 2019, he was the key player in Drafting the Unified
Public Finance Law in Egypt.
He has published more than 80 articles in international journals, book
chapters in international books, and papers in the proceedings of interna-
tional conferences. He earned his Ph.D. in Public Sector Accounting
Reform from Tilburg University and his M.Sc. in Accountancy and
Business Economics from Erasmus University Rotterdam, The
Netherlands.
Susana Jorge is Senior Lecturer at the Faculty of Economics, University
of Coimbra (Coimbra, Portugal) and is affiliated with the Research Center
in Political Science – CICP (Braga, Portugal). Her fields of expertise are
public sector accounting and financial reporting, with special focus
on local government; transparency; local financial management; rela-
tionship between governmental accounting and national accounts;
reforms in public sector accounting, and IPSAS. Her academic
research has been published in a variety of journals including Public
Money and Management, International Journal of Public Administration,
Public Management Review, International Review of Administrative
Sciences, Accounting in Europe, Journal of Comparative Policy Analysis,
Revista de Contabilidad, The Electronic Journal of e-Government, Journal
of Applied Accounting Research, and Journal of Public Budgeting,
Accounting & Financial Management. She is currently Chair of the
Executive Board of the research network Comparative International
Governmental Accounting Research (CIGAR), and member of the
Academic Advisory Group of the International Public Sector
Accounting Standards Board (IPSASB-AAG).
Abbreviations
xv
xvi ABBREVIATIONS
xvii
xviii List of Figures
xix
CHAPTER 1
Introduction
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— Onpa.
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täällä jo seitsemänä iltana ja joka kerran olette pistäneet matoja
koukkuihinne, mutta ette ole saaneet yhtään ainoata kalaa. Ette
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III näytös.
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Remus (hukkuu).
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ILOINEN JA TYYTYVÄINEN