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Management accounting, performance measurement and strategy in English local authorities

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  • Andrew Goddard
  • Alexa Simm

Abstract

This paper analyses the results of an extensive survey of UK local government which explored the relationship between strategy, management accounting practices (MAPs), and performance measurement techniques (PMTs). The research investigated a resource-based view of strategic capabilities and Porter’s strategic typologies. PMTs and MAPs were shown to be associated with strategic capabilities. Strategic typologies, however, were found to be only weakly associated with the use of PMTs and MAPs.

Suggested Citation

  • Andrew Goddard & Alexa Simm, 2017. "Management accounting, performance measurement and strategy in English local authorities," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 261-268, June.
    • Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:261-268
    DOI: 10.1080/09540962.2017.1295726
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    References listed on IDEAS

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    Cited by:

    1. Tohidi, Amirhossein & Ghorbani, Mohammad & Karbasi, Ali-Reza & Asgharpourmasouleh, Ahmadreza & Hassani-Mahmooei, Behrooz, 2020. "Comparison of Fuzzy Multi-Criteria Decision-Making Methods to Rank Business Strategies and Marketing Resources," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 10(3), September.

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