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Management Accounting in the Public Sector

Chapter

Abstract

Management accounting in the public sector is discussed in this chapter outwith New Public Management and the Public Choice. Borrowing from research in political science and public affairs, this chapter exposes in a systematic manner the public sector and civil service’s main characteristics. These characteristics are what make this sector incommensurable with private companies or non-profits. These supposedly execute public policy and are therefore politics’ armed arm. Pursuant to this, management control and accounting are politics-and-public-policy-driven, viz. specific. Budgeting, cost accounting and performance management take a form very different from other types of organisations. Public sector management accounting systems prolong the civil service: they are in the service of the civic.

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Authors and Affiliations

  1. 1.Grenoble École de ManagementGrenobleFrance

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