Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/28553
Author(s): | Frias, A. Lourenço, C. Conceição, A. |
Editor: | Borges, A. P., Vieira, E., and Monteiro, A. |
Date: | 2023 |
Title: | Design of management accounting systems in public administration: A case study |
Book title/volume: | Proceedings of the International Workshop Accounting and Taxation (IWAT2023) |
Pages: | 336 - 353 |
Event title: | International Workshop Accounting and Taxation (IWAT2023) |
Reference: | Frias, A., Lourenço, C., & Conceição, A. (2023). Design of management accounting systems in public administration: A case study. In A. P. Borges, E. Vieira, & A. Monteiro (Eds.), Proceedings of the International Workshop Accounting and Taxation (IWAT2023) (pp. 336-353). ISAG - European Business School. http://hdl.handle.net/10071/28553 |
ISSN: | 2184-9730 |
ISBN: | 978-989-54164-6-2 |
Keywords: | Costing system Homogeneous cost pool method Management accounting Public administration Framework |
Abstract: | Purpose: This work aims to design a management accounting system (MAC) framework for a public sector organization. Many public entities experience difficulties in designing and implementing MACs. Our proposal intends to be as a useful tool in the accomplishment of this task. Methodology: A comprehensive case study of the organizational structure and operational activity was performed, following an interventionist research with the aim of designing a cost accounting system for a public sector organization. Results: A framework for implementing a management accounting system in the public sector is proposed. Originality: The literature highlights the difficulty and failure in the implementation of management accounting systems in the public sector organizations. This research intends to contribute to this discussion, presenting a roadmap for the MAC’s implementation process, highlighting possible obstacles that may arise. |
Peerreviewed: | yes |
Access type: | Open Access |
Appears in Collections: | BRU-CRI - Comunicações a conferências internacionais |
Files in This Item:
File | Size | Format | |
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conferenceobject_95842.pdf | 781,95 kB | Adobe PDF | View/Open |
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