Public Sector Economics

2406
Views



658
Downloads

Public sector cost accounting and information usefulness in decision-making



Andrijana Rogošić*
Article   |   Year:  2021   |   Pages:  209 - 227   |   Volume:  45   |   Issue:  2
Received:  November 23, 2020   |   Accepted:  February 8, 2021   |   Published online:  June 6, 2021
Download citation        https://doi.org/10.3326/pse.45.2.2       


  1. Askim, J., 2007. How do politicians use performance information? An analysis of the Norwegian local government experience. International Review of Administrative Sciences, 73(3), pp. 453-472 [CrossRef]

  2. Bach, S., 2020. Fiscal councils’ impact on promoting transparency and accountability in public finance management. Public Sector Economics, 44(3), pp. 355-384 [CrossRef]

  3. Baird, K., 2007. Adoption of activity management practices in public sector organizations. Accounting and Finance, 47(4), pp. 551-569 [CrossRef]

  4. Bertoni, M., De Rosa, B. and Dražić Lutilsky, I., 2017. Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study. Journal of Contemporary Management Issues, 22 (Special issue), pp. 109-128.

  5. Bovens, M., Schillemans, T. and Hart, P. T., 2008. Does public accountability work? An assessment tool. Public Administration, 86(1), pp. 225-242 [CrossRef]

  6. Carvalho, J. B. D. C., Gomes, P. S. and Fernandes, M. J., 2012. The main determinants of the use of the cost accounting system in Portuguese local government. Financial Accountability & Management, 28(3), pp. 306-334 [CrossRef]

  7. Dražić Lutilsky, I. and Dragija, M., 2012. Activity Based Costing as a means to full costing – Possibilities and constraints for European universities. Journal of Contemporary Management Issues, 17(1), pp. 33-57

  8. Dražić Lutilsky, I., Vašiček, V. and Vašiček, D., 2012. Cost planning and control in Croatian public sector. Economic Research-Ekonomska Istraživanja, 25(2), pp. 413-434 [CrossRef]

  9. Ezzamel, M. [et al.], 2005. Accounting, accountability and devolution: A study of the use of accounting information by politicians in the Northern Ireland assembly’s first term. The Irish Accounting Review, 12(1), pp. 39-62 [CrossRef]

  10. Flury, R. and Schedler, K., 2006. Political versus managerial use of cost and performance accounting. Public Money & Management, 26(4), pp. 229-234 [CrossRef]

  11. George, B. [et al.], 2020. Institutional isomorphism, negativity bias and performance information use by politicians: A survey experiment. Public Administration, 98(1), pp. 14-28 [CrossRef]

  12. Giacomini, D., Sicilia, M. and Steccolini, I., 2016. Contextualizing politicians’ uses of accounting information: reassurance and ammunition. Public Money & Management, 36(7), pp. 483-490 [CrossRef]

  13. Guarini, E., 2016. The day after: newly elected politicians and the use of accounting information. Public Money & Management, 36(7), pp. 499-506 [CrossRef]

  14. IFAC, 2000. Perspectives on Cost Accounting for Government - International Public Sector Study. New York: International Federation of Accountants.

  15. Jackson, A. and Lapsley, I., 2003. The diffusion of accounting practices in the new “managerial” public sector. The International Journal of Public Sector Management, 16(4/5), pp. 359-372 [CrossRef]

  16. Järvinen, J. 2009. Shifting NPM agendas and management accountants’ occupational identities. Accounting, Auditing & Accountability Journal, 22(8), pp. 1187-1210 [CrossRef]

  17. Jorge, S., Jorge de Jesus, M. A. and Nogueira, S. P., 2019. The use of budgetary and financial information by politicians in parliament: a case study. Journal of Public Budgeting, Accounting & Financial Management, 31(4), pp. 539-557 [CrossRef]

  18. Jovanović, T., Dražić-Lutilsky, I. and Vašiček, D., 2019. Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals – the case of Slovenia and Croatia. Economic Research-Ekonomska Istraživanja, 32(1), pp. 3754-3772 [CrossRef]

  19. Labrador, M. and Olmo, J., 2019. Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting. Public Money & Management, 39(6), pp. 401-408 [CrossRef]

  20. Lau, E., Lonti, Z. and Schultz, R., 2017. Challenges in the measurement of public sector productivity in OECD countries. International Productivity Monitor, 32, pp. 180-195.

  21. Liguori, M. and Steccolini, I., 2018. The power of language in legitimating public-sector reforms: When politicians “talk” accounting. The British Accounting Review, 50(2), pp. 161-173 [CrossRef]

  22. Liguori, M., Sicilia, M. and Steccolini, I., 2012. Some Like it Non-Financia. Public Management Review, 14(7), pp. 903-922 [CrossRef]

  23. Manes-Rossi, F. and Orelli, R. L., 2020. Reflections on New Trends in Public Sector Reporting: Integrated Reporting and Beyond. In: Manes-RossiEmail, F. and Orelli, L. New Trends in Public Sector Reporting. Cham: Palgrave Macmillan, pp. 195-205 [CrossRef]

  24. Mann, B. [et al.], 2019. The quest for a primary EPSAS purpose – Insights from literature and conceptual frameworks. Accounting in Europe, 16(2), pp. 195-218 [CrossRef]

  25. Mohr, Z. T. 2015. An analysis of the purposes of cost accounting in large U.S. cities. Public Budgeting & Finance, 35(1), pp. 95-115 [CrossRef]

  26. Mohr, Z. T., Raudla, R. and Douglas, J. W., 2018. Is Cost Accounting Used with Other NPM Practices? Evidence from European Countries. Public Performance & Management Review, 41(4), pp. 696-722 [CrossRef]

  27. Ngwakwe, C. C., 2012. Public sector financial accountability and service delivery. Journal of Public Administration, 47(1), pp. 311-329.

  28. Ouda, H. A. G. and Klischewski, R., 2019. Accounting and politicians: a theory of accounting information usefulness. Journal of Public Budgeting, Accounting & Financial Management, 31(4), pp. 496-517 [CrossRef]

  29. Priyatmo, T. and Akbar, R., 2019. Analysis of the Prospect of Implementing Activity-Based Costing (ABC) in Governmental Organisations: A Study at the State Treasury Office Jakarta IV. Journal of Accounting and Investment, 20(1), pp. 1-22 [CrossRef]

  30. Ranson, S., 2003. Public accountability in the age of neo‐liberal governance. Journal of Education Policy, 18(5), pp. 459-480 [CrossRef]

  31. Saliterer, I. [et al.], 2019. How politicians use performance information in a budgetary context: New insights from the central government level. Public Administration, 97(4), pp. 829-844 [CrossRef]

  32. Saliterer, I. and Korac, S., 2013. Performance information use by politicians and public managers for internal control and external accountability purposes. Critical Perspectives on Accounting, 24(7-8), pp. 502-517 [CrossRef]

  33. Samaratunge, R., Alam, Q. and Teicher, J., 2008. Public sector reforms and accountability: The case of south and Southeast Asia. Public Management Review, 10(1), pp. 101-126 [CrossRef]

  34. Ter Bogt, H. J., 2004. Politicians in search of performance information? – Survey research on Dutch aldermen’s use of performance information. Financial Accountability & Management, 20(3), pp. 221-252 [CrossRef]

  35. Tuccillo, D. and Agliata, F., 2018. The ABC as Tool for Decision Making in Public Administrations. Open Journal of Accounting, 7(2), pp. 125-138 [CrossRef]

  36. Van Helden, J., 2016. Literature review and challenging research agenda on politicians’ use of accounting information. Public Money & Management, 36(7), pp. 531-538 [CrossRef]

  June, 2021
II/2021
In order to give you a better user experience, cookies have been stored on your computer.
Accept cookie     More information