File(s) not publicly available
Relevance of traditional management accounting in the public sector
journal contributionposted on 2008-12-01, 00:00 authored by Bikram Chatterjee, M Mir
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.