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Public Money & Management Volume 26, 2006 - Issue 4
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Theme: Use and Abuse of Accounting Information

Political Versus Managerial Use of Cost and Performance Accounting

Reto Flury Researcher at the University of St. Gallen, Switzerland
&
Kuno Schedler Professor of public management, University of St. Gallen, Switzerland
Pages 229-234 | Published online: 15 Mar 2010

Citations (14)

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Read on this site (3)

Zachary T. Mohr, Ringa Raudla & James W. Douglas. (2018) Is Cost Accounting Used with Other NPM Practices? Evidence from European Countries. Public Performance & Management Review 41:4, pages 696-722.
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Patria de Lancer Julnes & Ileana Steccolini. (2015) Introduction to Symposium: Performance and accountability in complex settings—Metrics, methods, and politics. International Review of Public Administration 20:4, pages 329-334.
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Mariannunziata Liguori, Mariafrancesca Sicilia & Ileana Steccolini. (2012) Some Like it Non-Financial …. Public Management Review 14:7, pages 903-922.
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Articles from other publishers (11)

Christopher S. Chapman, Anja Kern, Aziza Laguecir, Gerardine Doyle, Nathalie Angelé-Halgand, Allan Hansen, Frank G.H. Hartmann, Céu Mateus, Paolo Perego, Vera Winter & Wilm Quentin. (2021) Managing quality of cost information in clinical costing: evidence across seven countries. Journal of Public Budgeting, Accounting & Financial Management 34:2, pages 310-329.
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Zachary T. Mohr, Ringa Raudla & James W. Douglas. (2020) Comparing Cost Accounting Use across European Countries: The Role of Administrative Traditions, NPM Instruments, and Fiscal Stress. Public Administration Review 81:2, pages 299-307.
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Mariannunziata Liguori & Ileana Steccolini. (2018) The power of language in legitimating public-sector reforms: When politicians “talk” accounting. The British Accounting Review 50:2, pages 161-173.
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Zachary T. Mohr. (2015) An Analysis of the Purposes of Cost Accounting in Large U.S. Cities. Public Budgeting & Finance 35:1, pages 95-115.
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Mariannunziata Liguori, Mariafrancesca Sicilia & Ileana Steccolini. 2014. Public Value Management, Measurement and Reporting. Public Value Management, Measurement and Reporting 85 104 .
Iris Saliterer & Sanja Korac. (2013) Performance information use by politicians and public managers for internal control and external accountability purposes. Critical Perspectives on Accounting 24:7-8, pages 502-517.
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Giovanni Azzone & Tommaso Palermo. (2011) Adopting performance appraisal and reward systems. Journal of Organizational Change Management 24:1, pages 90-111.
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Douglas A. Brook. (2010) Audited financial statements in the federal government: Intentions, outcomes and on-going challenges for management and policy-making. Journal of Public Budgeting, Accounting & Financial Management 22:1, pages 52-83.
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Michela Arnaboldi, Giovanni Azzone & Tommaso Palermo. (2010) Managerial innovations in central government: not wrong, but hard to explain. International Journal of Public Sector Management 23:1, pages 78-93.
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Mariannunziata Liguori, Mariafrancesca Sicilia & Ileana Steccolini. (2009) Politicians versus managers: roles and interactions in accounting cycles. International Journal of Public Sector Management 22:4, pages 310-323.
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Jostein Askim. (2016) How do politicians use performance information? An analysis of the Norwegian local government experience. International Review of Administrative Sciences 73:3, pages 453-472.
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