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.