Management accounting in public service decision making / Malcolm J. Prowle.

Format:

Book

Author/Creator:

Prowle, Malcolm, author.

Language:

English

Subjects (All):

Managerial accounting.

Public administration.

Decision making.

Physical Description:

1 online resource (xx, 262 pages) : illustrations

Edition:

1st ed.

Place of Publication:

London ; New York : Routledge, Taylor & Francis Group, 2021.

Summary:

"Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and "leading-edge" guide to the topic. Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management. A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management"-- Provided by publisher.

Contents:

Cover

Half Title

Title Page

Copyright Page

Table of Contents

List of Figures

List of Tables

List of Case Studies

Foreword

Preface

About the Author

List of Abbreviations

Part A Context of Management Accounting in Public Services

Chapter 1 Public Service Organisations and the Public Sector

Introduction

What are Public Services?

What are the Distinctive Features of Public Services?

Challenges Facing Public Services

Aims and Structure of This Book

Chapter 2 Operations Management of Public Services

Aspects of Public Service Operations

Operations Management Activities in Public Services

Relevance of Management Accounting

Chapter 3 The Importance of Strategy in Public Services

The Nature of Strategic Management

Strategic Change in Public Services

The Strategic Management Process in Public Services

Management Accounting and Strategic Decision Making

Chapter 4 Public Service Reforms

Why Does Public Service Reform Take Place?

What are the Objectives of Public Service Reform?

What Constitutes Public Service Reform?

Success and Failure in Public Service Reform

Lessons and Causes of Past Reforms

The Role of Management Accounting in Public Service Reform

Chapter 5 Leadership, Management and Decision Making in Public Services

Leadership and Management in Public Services: Distinctive Features

Decision Making in Public Services

Management Accounting and Decision Making in Public Services

Chapter 6 The Relevance of Management Accounting in Public Services

The Nature and Purpose of Management Accounting

The Modern Roles of Management Accounting in Relation to Public Services

Behavioural Aspects of Management Accounting.

Financial Analysis and Economic Analysis in Public Services: The Distinction

The Management Accountant in Public Services

Factors That Drive the Configuration of Management Accounting in Public Service Organisations

Part B Management Accounting Practice in Public Services

Chapter 7 Costing and Cost Information for Decision Making in Public Services

How Cost Information Can be Used to Manage Public Services

Approaches to the Classification of Costs

Costing Systems and Cost Models in Public Services

Traditional Overhead Costing and Activity Based Costing (ABC)

Identifying and Estimating Costs in Public Services

Difficulties and Complexities of Costing in Modern Public Services

Developing Costing Systems in Public Services

Chapter 8 Management Accounting and Operational/Tactical Decision Making in Public Services

Operational/Tactical and Strategic Decision Making: The Distinction

Operational/Tactical Decision Making In Public Services

Management Accounting Methods

Chapter 9 Management Accounting and Public Service Strategy

Cost and Income Benchmarking

Strategic Capital Investment Appraisal

Strategic Cost Improvement

Programme/Client Group Analysis and Budgeting

Strategic Options Evaluation

Strategic Financial Forecasting

Decision Support Models and Strategic Financial Forecasting

Pricing Strategies in Public Services

Strategic Financial Leadership

Chapter 10 Management Accounting and Management Control In Public Services

Key Management Tasks

Nature and Purpose of Management Control

Operational/Tactical Management Control

Cash and Working Capital Control and Management

Budgeting Systems and Budgetary Control in Public Service Management

Strategic Management Control.

Chapter 11 Management Accounting and Performance Management/Improvement in Public Services

Nature of Performance in Public Services

Dimensions of Performance

Systems of Performance Management

Performance Information

Improving Performance in Public Services

Management Accounting Contribution

Chapter 12 Management Accounting and Risk Management in Public Services

Distinction between Risk and Uncertainty

Risk and Risk Management in Public Service Organisations

Risk Management Features In Public Services

Importance of Organisational Resilience

Management Accounting in an Environment of Risk and Uncertainty

Chapter 13 Contemporary Aspects of Management Accounting in Public Services

Modern Costing Developments

Inter-Organisational Cost Management (IOCM)

Environmental Management Accounting (EMA)

Management Accounting and Modern Operational Processes

Technology and Management Accounting

Impact on Management Accounting

References

Index.

Notes:

Includes bibliographical references and index.

Description based on print version record.

ISBN:

0-429-77304-8

0-429-43046-9

9780429430466

OCLC:

1184122113