book

Management Accounting in Public Service Decision Making

by Malcolm J. Prowle

December 2020

Intermediate to advanced

282 pages

8h 38m

English

Routledge

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IntroductionWhat are public services?What are the distinctive features of public services?Challenges facing public servicesAims and structure of this book
IntroductionAspects of public service operationsOperations management activities in public servicesRelevance of management accounting
IntroductionThe nature of strategic managementStrategic change in public servicesThe strategic management process in public servicesManagement accounting and strategic decision making
IntroductionWhy 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 reformLessons and causes of past reformsThe role of management accounting in public service reform
IntroductionLeadership and management in public services: distinctive featuresDecision making in public servicesManagement accounting and decision making in public services
IntroductionThe nature and purpose of management accountingThe modern roles of management accounting in relation to public servicesBehavioural aspects of management accountingFinancial analysis and economic analysis in public services: the distinctionThe management accountant in public servicesFactors that drive the configuration of management accounting in public service organisations
IntroductionHow cost information can be used to manage public servicesApproaches to the classification of costsCosting systems and cost models in public servicesTraditional overhead costing and Activity Based Costing (ABC)Identifying and estimating costs in public servicesDifficulties and complexities of costing in modern public servicesDeveloping costing systems in public services
IntroductionOperational/tactical and strategic decision making: the distinctionOperational/tactical decision making in public servicesManagement accounting methods
IntroductionCost and income benchmarkingStrategic capital investment appraisalStrategic cost improvementProgramme/client group analysis and budgetingStrategic options evaluationStrategic financial forecastingDecision support models and strategic financial forecastingPricing strategies in public servicesStrategic financial leadership
IntroductionKey management tasksNature and purpose of management controlOperational/tactical management controlCash and working capital control and managementBudgeting systems and budgetary control in public service managementStrategic management control
IntroductionNature of performance in public servicesDimensions of performanceSystems of performance managementPerformance informationImproving performance in public servicesManagement accounting contribution
IntroductionDistinction between risk and uncertaintyRisk and risk management in public service organisationsRisk management features in public servicesImportance of organisational resilienceManagement accounting in an environment of risk and uncertainty
IntroductionModern costing developmentsInter-organisational cost management (IOCM)Environmental management accounting (EMA)Management accounting and modern operational processesTechnology and management accountingImpact on management accounting

Content preview from Management Accounting in Public Service Decision Making

Chapter5

Leadership, management and decision making in public services

An immense amount of research has been undertaken and written about the themes of leadership, management and decision making in organisations. In this chapter, it is not intended to repeat the findings of that research but to consider its application in public services. In particular, the aim is to provide context for discussing the role management accounting has to play in relation to leadership, management and decision making in public services. This chapter covers the following:

Leadership and management in public services: distinctive features
Decision making in public services
Management accounting and decision making in public services

Leadership and ...

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Publisher Resources

ISBN: 9780429773044