MANAGEMENT ACCOUNTING IN UK CENTRAL GOVERNMENT ? SOME RESEARCH ISSUES

Abstract

After examining issues of evidence in research on management accounting in centrid government and the implications for work in this area, this paper discusses what is meant by management accounting in the context of UK central government. It concludes that descriptions of processes cannot necessarily be transferred from a private sector context and that the search for a focus is also complicated by organisational considerations as well as the nature of the processes. The paper goes on to outline the sources and basis of current policy for the set of core processes normally covered by the term ‘management accounting’. It identifies the sources of policy as being a combination of the Treasury, the Efficiency Unit and individual departments. The basis is identified as being a combination of the development of existing government practice, the private sector and practice in other countries. The final section examines the nature of two linked issues which have been the subject of debate. One is the coherence of systems and the links between them, the second, the issue of control and delegated responsibility. Both are relevant in considering comments from a number of sources, including the political science field, about the role of accountancy processes in the ‘new public management’.

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