Management accounting and management control in public services


This chapter discusses the topic of management control in public service organisations from both a strategic and an operational standpoint. It then considers the roles of management accounting in this area. The chapter is structured as follows:

  • Key management tasks

  • Nature and purpose of management control

  • Operational/tactical management control

  • Cash and working capital control and management

  • Budgeting systems and budgetary control in public service management

  • Strategic management control

Key management tasks

Recapping from an earlier chapter, management in any public service organisation involves achieving a complex set of objectives both strategic and ...

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