Theoretical approaches to financial accounting purposes and principles

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review


Accounting theories are described and then accounting conventions and
principles and how they may be interpreted in the public sector context.
Public sector Conceptual Frameworks for financial accounting are described
especially from the point of view of the primary users’ needs, valuation and
measurement principles. Different and competing theoretical approaches
to public sector accounting frameworks are also explained.
Original languageEnglish
Title of host publicationEuropean Public Sector Accounting
EditorsPeter Lorson, Susana Jorge, Ellen Haustein
Number of pages24
ISBN (Electronic)978-989-26-1861-6
Publication statusPublished - 2019
Externally publishedYes
Publication typeA3 Book chapter


  • Financial accounting
  • Accrual accounting
  • Accounting theories
  • Cash accounting
  • Conventions and principles
  • Conceptual framework


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