Political versus managerial use of cost and performance accounting
Journal
Public Money & Management
ISSN
0954-0962
ISSN-Digital
1467-9302
Type
journal article
Date Issued
2006-08-23
Author(s)
Abstract
This article explains why it is impossible to use cost and performance accounting in public administration purely as an instrument for internal management. The authors report on a survey in Switzerland which highlighted the different expectations that politicians and managers have for cost and performance accounting. The authors warn that politicians and managers need to be aware of the conflicts arising from their different information needs. New cost and performance accounting systems need to be designed to satisfy both groups.
Language
English
Keywords
accounting reform
political rationality
costing
HSG Classification
contribution to scientific community
Refereed
Yes
Publisher
Basil Blackwell
Publisher place
Oxford
Volume
26
Number
4
Start page
229
End page
234
Pages
6
Subject(s)
Eprints ID
30230
File(s)![Thumbnail Image]()
open.access
Name
06 PMM - Cost accounting.pdf
Size
49.99 KB
Format
Adobe PDF
Checksum (MD5)
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