IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v26y2006i4p229-234.html
   My bibliography  Save this article

Political Versus Managerial Use of Cost and Performance Accounting

Author

Listed:
  • Reto Flury
  • Kuno Schedler

Abstract

This article explains why it is impossible to use cost and performance accounting in public administration purely as an instrument for internal management. The authors report on a survey in Switzerland which highlighted the different expectations that politicians and managers have for cost and performance accounting. The authors warn that politicians and managers need to be aware of the conflicts arising from their different information needs. New cost and performance accounting systems need to be designed to satisfy both groups.

Suggested Citation

  • Reto Flury & Kuno Schedler, 2006. "Political Versus Managerial Use of Cost and Performance Accounting," Public Money & Management, Taylor & Francis Journals, vol. 26(4), pages 229-234, September.
  • Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:229-234
    DOI: 10.1111/j.1467-9302.2006.00530.x
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00530.x
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1111/j.1467-9302.2006.00530.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Saliterer, Iris & Korac, Sanja, 2013. "Performance information use by politicians and public managers for internal control and external accountability purposes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 502-517.
    2. Zachary T. Mohr, 2015. "An Analysis of the Purposes of Cost Accounting in Large U.S. Cities," Public Budgeting & Finance, Wiley Blackwell, vol. 35(1), pages 95-115, March.
    3. Liguori, Mariannunziata & Steccolini, Ileana, 2018. "The power of language in legitimating public-sector reforms: When politicians “talk” accounting," The British Accounting Review, Elsevier, vol. 50(2), pages 161-173.

    More about this item

    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:taf:pubmmg:v:26:y:2006:i:4:p:229-234. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    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.