Although some individuals argue that the public, private, and not‐for‐profit sectors are fundamentally different in many ways, the three sectors have many similarities. The similarities present opportunities to interact and learn from each other. Focusing on the similarities in the...

Management accounting has had a primary function in developing performance measures to assist managers in planning and controlling their organizations. Traditionally, these measures have been internal, aggregate metrics of financial performance. Managers from other functions such as operations,...