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Relevance of traditional management accounting in the public sector

Citation

Zaman Mir, M and Chatterjee, B, Relevance of traditional management accounting in the public sector, Indian Accounting Review, 12, (1) pp. 60-74. ISSN 0972-1754 (2008) [Refereed Article]


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Copyright Statement

2008, Indian Accounting Association Research Foundation

Official URL: https://journal.iaarf.in/index.html

Abstract

The major reforms that the Australian public sector went through in the early 1980s were characterised by a stress on efficiency and effectiveness. The reforms led to the import of a private sector management philosophy to the public sector, including private sector based management accounting techniques. It is this import that motivated the critical theoretical discussion presented in this paper concerning the applicability of traditional private sector management accounting techniques in the public sector. The paper sets out the pros and cons of such application and provides directions for future research.

Item Details

Item Type:Refereed Article
Keywords:management accounting, public sector
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Management accounting
Objective Division:Commercial Services and Tourism
Objective Group:Other commercial services and tourism
Objective Field:Other commercial services and tourism not elsewhere classified
UTAS Author:Chatterjee, B (Dr Bikram Chatterjee)
ID Code:136861
Year Published:2008
Deposited By:Accounting and Corporate Governance
Deposited On:2020-01-20
Last Modified:2020-10-09
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