Chapter9

Management accounting and public service strategy

Introduction

In Chapter 3, the issue of public service strategy was discussed in some depth. In this chapter, we consider, in more detail, the ways in which specific management accounting methods can contribute to strategic decision making in public services.

Initially, it is probably worth recapping on a few key points in relation to the concept of strategy:

  • The term strategy or strategic management comprises three aspects – strategic planning, implementing strategy and strategic control.

  • Strategy is concerned with identifying the longer-term objectives of the public service organisation and what it needs to do to achieve those objectives.

  • Strategies that are developed need to be ...

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