Public Sector Economics



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       

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