This chapter aims to provide both a context and a foundation for the book. Thereby it introduces important terms used throughout the module and differentiation of contents. By deriving a roadmap, it serves as a guidance through the different chapters and points out connections between lectures and the overall structure of the textbook.
After reading this chapter, readers will know about the relevance of public sector accounting as a field of study, the current public sector accounting developments in the EU, the reasons for differences in public sector accounting between countries and the key terms used in public sector accounting.