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Relevance of traditional management accounting in the public sector
journal contribution
posted on 2023-05-20, 09:57 authored by Zaman Mir, M, Chatterjee, BThe 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.
History
Publication title
Indian Accounting ReviewVolume
12Pagination
60-74ISSN
0972-1754Department/School
TSBEPublisher
Indian Accounting Association Research FoundationPlace of publication
IndiaRights statement
©2008, Indian Accounting Association Research FoundationRepository Status
- Restricted