IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/29749.html
   My bibliography  Save this paper

The role of cost accounting in the university performance measurement in Portugal

Author

Listed:
  • Marques, Maria da Conceição da Costa

Abstract

Cost accounting is aimed at emphasising those elements of costs and profits of original importance to the management board of an organizational unit. Therefore, cost accounting was initially understood as mere collector of costs and profits, using the traditional system of costing everything, a budget with a limited base. Originally, it was designed to calculate real costs with the aim to determine the results. In public organizations, the aim of cost accounting, costs or management, can be summarized as follows: o Obtain information of how costs are found, both the ones corresponding to the internal activities as well as those for external services rendered and the cost realized investments; o Obtain information for cost and control management, with efficiency indicators of how the planned objectives were achieved and the efficient use of available resources. This paper aims at knowing the role of cost accounting in the public sector of higher education, and checks its contribution for the establishment of the management indicators in public institutions of higher education.

Suggested Citation

  • Marques, Maria da Conceição da Costa, 2010. "The role of cost accounting in the university performance measurement in Portugal," MPRA Paper 29749, University Library of Munich, Germany, revised 26 Feb 2011.
    • Handle: RePEc:pra:mprapa:29749
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/29749/1/MPRA_paper_29749.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Andreas Nicolaou, 2003. "Manufacturing strategy implementation and cost management systems effectiveness," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 175-199.
    2. Barnes, Paul & Webb, John, 1986. "Management information changes and functional fixation: Some experimental evidence from the public sector," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 1-18, January.
    3. Ulf Johanson & Maria Mårtensson & Matti Skoog, 2001. "Measuring to understand intangible performance drivers," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 407-437.
    4. Armstrong, Peter, 2002. "The costs of activity-based management," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 99-120.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Andrew J. Rosman, 2011. "Auditors' going‐concern judgments: rigid, adaptive, or both?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(1), pages 30-45, February.
    2. Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 149-182, March.
    3. Alcaniz, Leire & Gomez-Bezares, Fernando & Roslender, Robin, 2011. "Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward," Accounting forum, Elsevier, vol. 35(2), pages 104-117.
    4. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    5. Agyemang, Gloria & Lehman, Cheryl R., 2013. "Adding critical accounting voices to migration studies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 261-272.
    6. Howells, John, 2003. "Financial techniques, institutions and innovation," Working Papers 2003-3, University of Aarhus, Aarhus School of Business, Department of Management.
    7. Spence, Crawford & Carter, David, 2011. "Accounting for the General Intellect: Immaterial labour and the social factory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 304-315.
    8. Rajagopal, 2006. "Measuring customer value and market dynamics for new products of a firm: an analytical construct for gaining competitive advantage," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 8(3/4), pages 187-205.
    9. Saida Dammak, 2014. "An Analysis of the Relationship between the Voluntary Disclosure of the Intellectual Capital and the Firm Value," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 4(11), pages 546-566.
    10. Alexander Himme, 2012. "Critical success factors of strategic cost reduction," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 183-210, December.
    11. Bryer, Alice Rose, 2014. "Conscious practices and purposive action: A qualitative study of accounting and social change," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 93-103.
    12. Howard Mellett, 1997. "The Role of Resource Accounting in the UK Government's Quest for ‘Better Accounting’," Accounting and Business Research, Taylor & Francis Journals, vol. 27(2), pages 157-168.
    13. Adel R. Haedr & Messaoud Mehafdi, 2017. "Accounting for Management Control in Large Libyan Companies," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(3), pages 279-304, July.
    14. Kristof Stouthuysen & Kevin Schierhout & Filip Roodhooft & Evelien Reusen, 2014. "Time-driven activity-based costing for public services," Public Money & Management, Taylor & Francis Journals, vol. 34(4), pages 289-296, July.
    15. Paul Andon & Jane Baxter & Habib Mahama, 2005. "The Balanced Scorecard: Slogans, Seduction, and State of Play," Australian Accounting Review, CPA Australia, vol. 15(35), pages 29-38, March.
    16. Maria-Victòria Sánchez-Rebull & Angels Niñerola & Ana-Beatriz Hernández-Lara, 2023. "After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review," SAGE Open, , vol. 13(2), pages 21582440231, June.
    17. Jorge Pérez Rubio Aguilar, 2010. "The Role of Salesperson motivation in Driving Company Performance," Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), Tecnológico de Monterrey, Campus Ciudad de México, vol. 4(1), pages 29-43.
    18. Lucianetti, Lorenzo & Chiappetta Jabbour, Charbel Jose & Gunasekaran, Angappa & Latan, Hengky, 2018. "Contingency factors and complementary effects of adopting advanced manufacturing tools and managerial practices: Effects on organizational measurement systems and firms' performance," International Journal of Production Economics, Elsevier, vol. 200(C), pages 318-328.
    19. Rolf Brühl & Mathias Osann, 2010. "Stakeholdertheorie und Neoinstitutionalismus und ihre Beiträge zur Erklärung der freiwilligen Berichterstattung am Beispiel der immateriellen Ressourcen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 277-298, November.
    20. Robert Isaac & Irene Herremans & Theresa Kline, 2010. "Intellectual Capital Management Enablers: A Structural Equation Modeling Analysis," Journal of Business Ethics, Springer, vol. 93(3), pages 373-391, May.

    More about this item

    Keywords

    Cost Accounting; management; indicators; education;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:29749. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.