Relevance of Traditional Management Accounting in the Public Sector

Monir Zaman Mir, Bikram Chatterjee

    Research output: Contribution to journalArticlepeer-review

    Abstract

    The major reforms that the Australian public sector went through in the early 1980s were characterised by a stress on efficiency and effectiveness. The reforms led to the import of a private sector mangement philosophy to the public sector, including private sector based management accounting techniques. It is this import that motivated the critical theoretical discussion presented in this paper concerning the applicability of traditional private sector management accounting techniques in the public sector. The paper sets out the pros and cons of such application and provides directions for future research.
    Original languageEnglish
    Pages (from-to)60-74
    Number of pages15
    JournalIndian Accounting Review
    Volume12
    Issue number1
    Publication statusPublished - 2008

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