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Activity-Based Costing in the Public Sector
3 references·5 citing·32 second hop
Activity-Based Costing in the Public Sector (2010)Activity-Based Costing in the Public Sect…Performance evaluation in the Australian public sector (1995)Performance evaluation in the…Management accounting (1984-1994): development of new practice and theory (1994)Management accounting (1984-1…Activity-Based Management: For Service Industries, Government Entities, and Nonprofit Organizations (1994)Activity-Based Management: Fo…Financial Crisis and Public Reforms: Moving from Public Administration to Public Management. Cost Allocation and Performance Information for Decision-making Process in the Public Sector. The Case of the Greek Public Sector under the Greek Crisis. (2020)Financial Crisis and Public R…Activity based costing (ABC) in the public sector: benefits and challenges (2017)Activity based costing (ABC) …NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities (2016)NPM Reforms in Napoleonic Cou…THE APPLICATION OF LIFE CYCLE COST (LCC) APPROACH TO QUALITY FOOD PRODUCTION: A COMPARATIVE ANALYSIS IN THE PARMA PDO HAM SECTOR (2014)THE APPLICATION OF LIFE CYCLE…Current Trends of Application of Activity Based Costing (ABC): A Review (2013)Current Trends of Application…Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results (2000)Time-Driven Activity-Based Costing (2004)Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits (2007)Factorial Analysis of Organizational Performance (1967)Accounting and the theory of the firm (1990)The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government (2012)Management control systems (2017)The adoption and success of contemporary management accounting practices in the public sector (2017)Advanced Management Accounting (1983)Product life cycle cost analysis: State of the art review (1998)Profit priorities from activity based costing (2002)Profitability Analysis of Small-Scale Beekeeping Firms by Using Life Cycle Costing (LCC) Methodology (2015)Profitability and Financial Sustainability Analysis in Italian Aquaculture Firms by Application of Economic and Financial Margins (2015)An Information Framework for Facilitating Cost Saving of Environmental Impacts in the Coal Mining Industry in South Africa (2018)Coefficient Alpha and the Internal Structure of Tests (1951)Representing and Intervening (1983)A PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)Investigating public governance models in Slovenia and Japan: a comparative survey on state and local government (2023)Public Sector Employees’ Political Activity Across Administrative Traditions: Tensions Between Democratic Participation and Bureaucratic Impartiality in an Era of Populism and Democratic Backsliding (2025)Relevance Lost: The Rise and Fall of Management Accounting (1987)Unifying the fragmented models of information systems implementation (1987)Measure Costs Right: Make the Right Decisions (1988)Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting (2019)Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector (1995)Cost & effect: using integrated cost systems to drive profitability and performance (1998)Cost Accounting: A Managerial Emphasis, (2010)Variable prospective financing in the Danish hospital sector and the development of a Danish case-mix system (2006)Process view and cost management of a new surgery technique in hospital (2009)An activity-based costing approach for detecting inefficiencies of healthcare processes (2015)Editorial. Problems, challenges and opportunities: the small business as a setting for management accounting research (2000)Accounting and management–labour relations: the politics of production in the ‘factory with a problem’ (2003)Management accounting practices in the Greek hospitality industry (2008)
this work references cited by second hop

References

  • 1994Management accounting (1984-1994): development of new practice and theory190 cited
  • 1994Activity-Based Management: For Service Industries, Government Entities, and Nonprofit Organizations56 cited
  • 1995Performance evaluation in the Australian public sector42 cited

Cited by

  • 2014THE APPLICATION OF LIFE CYCLE COST (LCC) APPROACH TO QUALITY FOOD PRODUCTION: A COMPARATIVE ANALYSIS IN THE PARMA PDO HAM SECTOR33 cited
  • 2017Activity based costing (ABC) in the public sector: benefits and challenges23 cited
  • 2016NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities22 cited
  • 2013Current Trends of Application of Activity Based Costing (ABC): A Review12 cited
  • 2020Financial Crisis and Public Reforms: Moving from Public Administration to Public Management. Cost Allocation and Performance Information for Decision-making Process in the Public Sector. The Case of the Greek Public Sector under the Greek Crisis.3 cited

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