Quest For Users Needs In Public Sector Reporting
Emerald Publishing Limited
Published on 15. November 2019
124 pages
978-1-83982-305-3 (ISBN)
Description
Public Financial Management (PFM) encompasses a comprehensive set of diverse activities regarding budget preparation and execution, control, accounting, reporting, monitoring and evaluation. These activities produce plenty of data for a relatively broad range of users with diverse needs. Despite an upsurge of interest in PFM research, a common critique refers to the absence of a theoretical background that serves in framing accounting and reporting principles and financial management activities in the public sector accounting has been based on "e;hypothesised users and hypothesised needs"e;. Doubts have been raised, whether a 'substantial number of users' even exists. This brings the idea of General Purpose Financial Statements ad absurdum.
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Persons
Content
- Covers
- Guest editorial
- Making sense of the users of public sector accounting information and their needs
- Accounting and politicians: a theory of accounting information usefulness
- Reforming the government budgeting system in Malta
- The use of budgetary and financial information by politicians in parliament: a case study
- Presence of financial information in local politicians' speech
- School board directors' information needs and financial reporting's role
