Political Versus Managerial Use of Cost and Performance Accounting
<title/> This article explains why it is impossible to use cost and performance accounting in public administration purely as an instrument for internal management. The authors report on a survey in Switzerland which highlighted the different expectations that politicians and managers have for cost and performance accounting. The authors warn that politicians and managers need to be aware of the conflicts arising from their different information needs. New cost and performance accounting systems need to be designed to satisfy both groups.
Year of publication: |
2006
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Authors: | Flury, Reto ; Schedler, Kuno |
Published in: |
Public Money & Management. - Taylor & Francis Journals, ISSN 0954-0962. - Vol. 26.2006, 4, p. 229-234
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Publisher: |
Taylor & Francis Journals |
Saved in:
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