Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/28644
Autoria: | Frias, A. Conceição, A. Lourenço, C. |
Data: | 2023 |
Título próprio: | Design of management accounting systems in public administration: A case study |
Título da revista: | European Journal of Applied Business and Management |
Volume: | sp. issue |
Paginação: | 14 - 32 |
Referência bibliográfica: | Frias, A., Conceição, A., & Lourenço, C. (2023). Design of management accounting systems in public administration: A case study. European Journal of Applied Business and Management, sp. issue, 14-32. http://dx.doi.org/10.58869/EJABM008/SI02 |
ISSN: | 2183-5594 |
DOI (Digital Object Identifier): | 10.58869/EJABM008/SI02 |
Palavras-chave: | Activity-Based Costing (ABC) Costing system Departmental Method (DM) Framework Management accounting change Public administration |
Resumo: | Purpose: Many public entities experience difficulties in designing and implementing a Management Accounting and Control System (MACS). This work aims to design a MACS implementation framework for a public sector organization, constituting a useful tool for other public organizations conducting a similar task. Design/methodology/approach: Following an interventionist research, a comprehensive case study of the organizational and financial structure of the entity under study, as well as the operational activity was carried out. Findings: A framework for designing and implementing a MACS in the public sector is proposed, including a list of main practical difficulties and a roadmap for overcoming them. Research limitations/implications: Since the proposed MACS implementation and cost allocation criteria were developed with the case under investigation in mind, modifying them for use in other organizations is necessary. Practical implications: Professionals in the field acknowledged the model's validity, enhancing the quality of the available data. Originality/value: The implementation of MACS in public sector organizations face several challenges, arising from the complexity that characterizes these organizations. This research adopted a very practical approach, seeking to identify tools to support future MACS design and implementation processes in public organizations. |
Arbitragem científica: | yes |
Acesso: | Acesso Aberto |
Aparece nas coleções: | BRU-RN - Artigos em revistas científicas nacionais com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Tamanho | Formato | |
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article_95896.pdf | 397,03 kB | Adobe PDF | Ver/Abrir |
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