Management Accounting in Public Service Decision Making

Chapter6

The relevance of management accounting in public services

Introduction

Before moving on to look at specific aspects of management accounting as they apply to public services, this chapter looks at the general nature of management accounting and its importance to public services management. This chapter follows on from the previous chapter which concerned leadership, management and decision making in public services.

The chapter covers the following:

• 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 modern public ...