0%

Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and “leading-edge” guide to the topic.

Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management.

A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management.

Table of Contents

  1. Cover
  2. Half Title
  3. Title Page
  4. Copyright Page
  5. Table of Contents
  6. List of figures
  7. List of tables
  8. List of case studies
  9. Foreword
  10. Preface
  11. About the author
  12. List of abbreviations
  13. Part A Context of management accounting in public services
    1. Chapter 1 Public service organisations and the public sector
    2. Introduction
    3. What are public services?
    4. What are the distinctive features of public services?
    5. Challenges facing public services
    6. Aims and structure of this book
    7. Chapter 2 Operations management of public services
    8. Introduction
    9. Aspects of public service operations
    10. Operations management activities in public services
    11. Relevance of management accounting
    12. Chapter 3 The importance of strategy in public services
    13. Introduction
    14. The nature of strategic management
    15. Strategic change in public services
    16. The strategic management process in public services
    17. Management accounting and strategic decision making
    18. Chapter 4 Public service reforms
    19. Introduction
    20. Why does public service reform take place?
    21. What are the objectives of public service reform?
    22. What constitutes public service reform?
    23. Success and failure in public service reform
    24. Lessons and causes of past reforms
    25. The role of management accounting in public service reform
    26. Chapter 5 Leadership, management and decision making in public services
    27. Introduction
    28. Leadership and management in public services: distinctive features
    29. Decision making in public services
    30. Management accounting and decision making in public services
    31. Chapter 6 The relevance of management accounting in public services
    32. Introduction
    33. The nature and purpose of management accounting
    34. The modern roles of management accounting in relation to public services
    35. Behavioural aspects of management accounting
    36. Financial analysis and economic analysis in public services: the distinction
    37. The management accountant in public services
    38. Factors that drive the configuration of management accounting in public service organisations
  14. Part B Management accounting practice in public services
    1. Chapter 7 Costing and cost information for decision making in public services
    2. Introduction
    3. How cost information can be used to manage public services
    4. Approaches to the classification of costs
    5. Costing systems and cost models in public services
    6. Traditional overhead costing and Activity Based Costing (ABC)
    7. Identifying and estimating costs in public services
    8. Difficulties and complexities of costing in modern public services
    9. Developing costing systems in public services
    10. Chapter 8 Management accounting and operational/tactical decision making in public services
    11. Introduction
    12. Operational/tactical and strategic decision making: the distinction
    13. Operational/tactical decision making in public services
    14. Management accounting methods
    15. Chapter 9 Management accounting and public service strategy
    16. Introduction
    17. Cost and income benchmarking
    18. Strategic capital investment appraisal
    19. Strategic cost improvement
    20. Programme/client group analysis and budgeting
    21. Strategic options evaluation
    22. Strategic financial forecasting
    23. Decision support models and strategic financial forecasting
    24. Pricing strategies in public services
    25. Strategic financial leadership
    26. Chapter 10 Management accounting and management control in public services
    27. Introduction
    28. Key management tasks
    29. Nature and purpose of management control
    30. Operational/tactical management control
    31. Cash and working capital control and management
    32. Budgeting systems and budgetary control in public service management
    33. Strategic management control
    34. Chapter 11 Management accounting and performance management/improvement in public services
    35. Introduction
    36. Nature of performance in public services
    37. Dimensions of performance
    38. Systems of performance management
    39. Performance information
    40. Improving performance in public services
    41. Management accounting contribution
    42. Chapter 12 Management accounting and risk management in public services
    43. Introduction
    44. Distinction between risk and uncertainty
    45. Risk and risk management in public service organisations
    46. Risk management features in public services
    47. Importance of organisational resilience
    48. Management accounting in an environment of risk and uncertainty
    49. Chapter 13 Contemporary aspects of management accounting in public services
    50. Introduction
    51. Modern costing developments
    52. Inter-organisational cost management (IOCM)
    53. Environmental management accounting (EMA)
    54. Management accounting and modern operational processes
    55. Technology and management accounting
    56. Impact on management accounting
  15. References
  16. Index
34.239.170.244