Article2007

Adoption of activity management practices in public sector organizations

74 citations0/0 files storedAccounting and Finance

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Accounting and Organizational Management Public Policy and Administration Research Accounting Theory and Financial Reporting

Abstract

Abstract This paper examines the extent to which activity management practices are adopted by Australian public sector organizations at each of Gosselin's (1997) levels of Activity Analysis, Activity Cost Analysis, and Activity‐based Costing. The present paper replicates Baird et al. (2004), thereby enabling a comparison of the extent of adoption of activity management in the public sector with that reported in the private sector in Baird et al. (2004). The results reveal that the adoption of higher level activity management practices (Activity Cost Analysis and Activity‐based Costing) is less prevalent in public sector organizations, whereas they adopt Activity Analysis to the same extent as the private sector.

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References

1991A PUBLIC MANAGEMENT FOR ALL SEASONS?1991PEOPLE AND ORGANIZATIONAL CULTURE: A PROFILE COMPARISON APPROACH TO ASSESSING PERSON-ORGANIZATION FIT 1995The “new public management” in the 1980s: Variations on a theme 1995The chameleon of accountability: Forms and discourses 1988Measure Costs Right: Make the Right Decisions 1989Welfare Evaluations in Contingent Valuation Experiments with Discrete Response Data: Reply 1992PREDICTING CORPORATE PERFORMANCE FROM ORGANIZATIONAL CULTURE*2002A World of Standards

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