Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/28553
Registo completo
Campo DC | Valor | Idioma |
---|---|---|
dc.contributor.author | Frias, A. | - |
dc.contributor.author | Lourenço, C. | - |
dc.contributor.author | Conceição, A. | - |
dc.contributor.editor | Borges, A. P., Vieira, E., and Monteiro, A. | - |
dc.date.accessioned | 2023-05-08T11:00:53Z | - |
dc.date.available | 2023-05-08T11:00:53Z | - |
dc.date.issued | 2023 | - |
dc.identifier.citation | 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 | - |
dc.identifier.isbn | 978-989-54164-6-2 | - |
dc.identifier.issn | 2184-9730 | - |
dc.identifier.uri | http://hdl.handle.net/10071/28553 | - |
dc.description.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. | eng |
dc.language.iso | eng | - |
dc.publisher | ISAG - European Business School | - |
dc.relation | UID/04521/2021 | - |
dc.relation.ispartof | Proceedings of the International Workshop Accounting and Taxation (IWAT2023) | - |
dc.rights | openAccess | - |
dc.subject | Costing system | eng |
dc.subject | Homogeneous cost pool method | eng |
dc.subject | Management accounting | eng |
dc.subject | Public administration | eng |
dc.subject | Framework | eng |
dc.title | Design of management accounting systems in public administration: A case study | eng |
dc.type | conferenceObject | - |
dc.event.title | International Workshop Accounting and Taxation (IWAT2023) | - |
dc.event.type | Workshop | pt |
dc.event.location | Porto | eng |
dc.event.date | 2023 | - |
dc.pagination | 336 - 353 | - |
dc.peerreviewed | yes | - |
dc.date.updated | 2023-05-08T11:59:59Z | - |
dc.description.version | info:eu-repo/semantics/publishedVersion | - |
iscte.identifier.ciencia | https://ciencia.iscte-iul.pt/id/ci-pub-95842 | - |
Aparece nas coleções: | BRU-CRI - Comunicações a conferências internacionais |
Ficheiros deste registo:
Ficheiro | Tamanho | Formato | |
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conferenceobject_95842.pdf | 781,95 kB | Adobe PDF | Ver/Abrir |
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