Abstract
This chapter is concerned with the nature and form of accounting in the public sector and in particular its suitability as a basis for public accountability. It begins by reviewing recent developments in value for money accounting and performance indicators, before considering social accounting as an alternative means of accountability. The policy of compulsory competitive tendering is used for discussion and illustration of the social accounting approach.
I would like to thank Colin Duncan, David Hatherly, Chris Humphrey, Irvine Lapsley, John Innes, Tim Newton and David Owen for comments on an earlier draft of this chapter.
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© 1992 Palgrave Macmillan, a division of Macmillan Publishers Limited
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Harte, G.F. (1992). Social Accounting Techniques. In: Duncan, C. (eds) The Evolution of Public Management. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-11473-3_9
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