Management accounting, performance measurement and strategy in English local authorities

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.

Keywords:

• Local authorities
• local government performance
• local government strategy
• management accounting

Additional information

Notes on contributors

Andrew Goddard

Andrew Goddard is Professor of Accounting in the School of Management, University of Southampton, UK.

Alexa Simm

Alexa Simm is a Senior Lecturer at Bristol Business School, University of the West of England, UK.