Article1991

Management Accounting in the Public Sector

22 citations0/0 files storedInternational Journal of Public Sector Management

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

Abstract

The article defines the public sector, contending that concepts, techniques and models applicable here are also applicable in the private sector. Operational auditing and internal control within a dual accounting system are advocated. The article ends with a brief account of public sector accounting in Singapore.

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References

1985Issues in Public Sector Accounting 1983Public sector accounting and financial control 1986VALUE FOR MONEY AUDITING ? TOWARDS INCORPORATING A NATURALISTIC APPROACH 1988ACCOUNTABLE MANAGEMENT IN BRITISH CENTRAL GOVERNMENT: SOME REFLECTIONS ON THE OFFICIAL RECORD

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2017The processes of accounting changes as emerging from public and fiscal reforms 2023Management accounting practices and organizational change aspects in the public sector: contextual/processual approach 2016The Diffusion of Accounting Innovations in the New Public Sector as Influenced by IMF Reforms

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