Practice-Relevant Accrual Accounting for the Public Sector最新文献

筛选

英文中文

Conclusion 结论

Practice-Relevant Accrual Accounting for the Public Sector Pub Date : 2020-10-24 DOI: 10.1007/978-3-030-51595-9_8

Hassan A. G. Ouda

引用次数: 0

Scope of General Purpose Financial Reporting: An Accountability Perspective 通用目的财务报告的范围:问责视角

Practice-Relevant Accrual Accounting for the Public Sector Pub Date : 2020-07-31 DOI: 10.1007/978-3-030-51595-9_4

Hassan A. G. Ouda

引用次数: 0

Accounting and Politicians: A Theory of Accounting Information Usefulness 会计与政治家:会计信息有用性理论

Practice-Relevant Accrual Accounting for the Public Sector Pub Date : 2019-11-14 DOI: 10.1108/jpbafm-10-2018-0113

Hassan A. G. Ouda, R. Klischewski

{"title":"Accounting and Politicians: A Theory of Accounting Information Usefulness","authors":"Hassan A. G. Ouda, R. Klischewski","doi":"10.1108/jpbafm-10-2018-0113","DOIUrl":"https://doi.org/10.1108/jpbafm-10-2018-0113","url":null,"abstract":"PurposeHow do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use and the actual use of accounting information in relation to the human and social agency involved.Design/methodology/approachApplying cognitive fit theory and social cognitive theory, the authors explain how cognition of accounting information producers and users relates to their tasks and their environment. Analyzing cognitive matching, the authors develop accounting information usefulness as a function of the cognitive match between the accounting information producers and users.FindingsThe theoretical findings posit that cognitive fit increases with the degree of matching between the cognition of accounting information producers and the cognition of accounting information users. The theory proposes that enriching and matching the various cognitive factors lead to formation of more aligned mental representations to govern the processes of accounting information production and use as a prerequisite for the accounting information usefulness.Research limitations/implicationsBy theorizing human cognition, behavior and learning, the authors seek to contribute to the explanation and prediction of accounting information use. Future research needs to empirically validate and/or further develop the propositions.Practical implicationsPractically, the conceptualization can be used to align individual and collective learning on both sides and to introduce information use audit as an instrument for supporting collective learning.Originality/valueThe theory of accounting information usefulness is the first attempt in public sector accounting literature to explain the relation of production and consumption of accounting information in relation to the cognition of the actors involved.","PeriodicalId":140192,"journal":{"name":"Practice-Relevant Accrual Accounting for the Public Sector","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124059028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 20