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2018 | OriginalPaper | Buchkapitel

4. Management Accounting in the Public Sector

verfasst von : Vassili Joannidès de Lautour

Erschienen in: Strategic Management Accounting, Volume II

Verlag: Springer International Publishing

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Abstract

Management accounting in the public sector is discussed in this chapter outwith New Public Management and the Public Choice. Borrowing from research in political science and public affairs, this chapter exposes in a systematic manner the public sector and civil service’s main characteristics. These characteristics are what make this sector incommensurable with private companies or non-profits. These supposedly execute public policy and are therefore politics’ armed arm. Pursuant to this, management control and accounting are politics-and-public-policy-driven, viz. specific. Budgeting, cost accounting and performance management take a form very different from other types of organisations. Public sector management accounting systems prolong the civil service: they are in the service of the civic.

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Vorheriges Kapitel Management Accounting in Non-Profit Organisations

Nächstes Kapitel Accounting in the Absence of Numbers

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Titel: Management Accounting in the Public Sector
verfasst von: Vassili Joannidès de Lautour
Verlag: Springer International Publishing
Buch: Strategic Management Accounting, Volume II
Print ISBN: 978-3-319-92951-4

Electronic ISBN: 978-3-319-92952-1

Copyright-Jahr: 2018
DOI: https://doi.org/10.1007/978-3-319-92952-1_4