Management Accounting in Public Service Decision Making

Chapter1

Public service organisations and the public sector

Introduction

Over the last 30–40 years, public services in many countries have had to face an environment of continuous and sometimes radical change. Looking forward, a variety of political, societal, economic, technological and legal trends in the world suggest that public services will continue to undergo substantial pressure for change. This will be the case in both developed countries and developing countries although the precise nature of the changes will vary from case to case.

In this environment of ongoing and almost continual change, it is essential to ensure that public services are provided in such a way that they meet the needs of service users and are provided in a manner ...