Management accounting, performance measurement and strategy in English local authorities

Andrew R. Goddard · Alexa Louise Simm

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Abstract

This paper analyses the results of an extensive survey of UK local government which explored the relationship between strategy, management accounting practices (MAPs), and performance measurement techniques (PMTs). The research investigated a resource-based view of strategic capabilities and Porter’s strategic typologies. PMTs and MAPs were shown to be associated with strategic capabilities. Strategic typologies, however, were found to be only weakly associated with the use of PMTs and MAPs.

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2005Management control systems and strategy: A resource-based perspective 1997COMPETITIVE STRATEGY 1998The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach 2000Strategic performance management: A balanced approach to performance management issues in local government 2009The Use of Performance Measurement Systems in the Public Sector: Effects on Performance 2000An international comparison of strategic management accounting practices 2000The consequences of customization on management accounting system design 2003The diffusion of accounting practices in the new “managerial” public sector

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