Relevance of Traditional Management Accounting in the Public Sector

Monir Zaman Mir, Bikram Chatterjee

Research output: Contribution to journalArticle

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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