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Relevance of traditional management accounting in the public sector

Chatterjee, Bikram and Mir, Monir Zaman 2008, Relevance of traditional management accounting in the public sector, Indian accounting review, vol. 12, no. 1, pp. 60-74.

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Title Relevance of traditional management accounting in the public sector
Author(s) Chatterjee, Bikram
Mir, Monir Zaman
Journal name Indian accounting review
Volume number 12
Issue number 1
Start page 60
End page 74
Total pages 14
Publisher Indian Accounting Association Research Foundation
Place of publication Kolkata, India
Publication date 2008-12-01
ISSN 0972-1754
Summary  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 mangement 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.
Language eng
Field of Research 150105 Management Accounting
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2008, Indian Accounting Association Research Foundation
Persistent URL http://hdl.handle.net/10536/DRO/DU:30075021

Document type: Journal Article
Collection: Department of Accounting
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