We offer praise and gratitude to the presence of God Almighty because, thanks to His grace and blessings, this book can be completed and presented to readers. The book “Theory Selection in Public Accounting-Social Sciences Research” provides a deeper understanding of the selection of theories in public accounting and its relevance in social science research.

Public accounting is alternatively referred to as government accounting. This pertains to all financial papers associated with collection activities financial management, tax compliance, cost regulation, administration. All aspects of managing government funds are accounted for monetarily and in terms of governmental responsibilities (Barbera et al., 2020). Public accounting seeks to ensure transparency for the public. In this instance, to uphold public rights (Rustiarini et al., 2019). Public accounting pertains to accountability, specifically about outcomes. relationship-oriented, necessitating reports, repercussions, and responsibility to enhance performance (Mosimege & Masiya,2022.