Management Accounting in Public Service Decision Making

«<p>"<i>This book comes when public services face three major challenges: the austerity legacy; the pandemic and climate change. These require new strategic thinking and make unprecedented demands on decision makers. Without sound information, good management accounting, decisions are made in ignorance. With its emphasis on strategic issues, it should be essential reading for public sector managers and accountants alike." — </i><b>Roger Latham, CPFA, Former Chief Executive and County Treasurer, Nottinghamshire County Council, Past president of CIPFA</b></p><b><i> </i></b><p></p> <p><b><i>"This book offers an interesting and complete analysis of the crucial role Management Accounting should play in public services. It is written in a format for international relevance, both for students and public managers. Its contribution is very necessary in the current economic context of countries like Spain that are facing the challe»

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. Les mer
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Om boka

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.

Fakta

Innholdsfortegnelse

About the author


Foreword


Preface


List of figures


List of tables


List of case studies


List of abbreviations





PART A: Context of management accounting in public services











Public service organisations and the public sector













Introduction







What are public services?







What are the distinctive features of public services?







Challenges facing public services;







Aims and structure of the book














Operations management of public services













Introduction







Aspects of public service operations







Operations management activities in public services







Relevance of management accounting














The importance of strategy in public services













Introduction







The nature of strategic management







Strategic change in public services







The strategic management process in public services







Management accounting and strategic decision making














Public service reforms













Introduction







Why does public service reform take place?







What are the objectives of public service reform?







What constitutes public service reform?







Success and failure in public service reform







What role should management accounting play in public service reform?














Leadership, management and decision making in public services













Leadership and management in public services







Decision making in public services







The role of management accounting














The relevance of management accounting in public services













Introduction







The nature and purpose of management accounting







The modern roles of management accounting in relation to public services







Behavioural aspects of management accounting







Financial analysis and economic analysis in public services - the distinction







The management accounting in modern public services







The factors that drive the configuration of management accounting in public service organisations?










PART B: Management accounting practice in public services








Costing and cost information for decision making in public services











Introduction







How cost information can be used to manage public services







Approaches to the classification of costs







Costing systems and cost models in public services







Identifying and estimating costs in public services







Difficulties and complexities of costing in modern public services







Developing costing systems in public services















Management accounting and operational/tactical decision making in public services













Introduction







Operational and strategic decision making: The distinction







Operational decision making in public services







Management accounting methods














Management accounting and public service strategy













Introduction







Cost and income benchmarking







Strategic capital investment appraisal







Strategic cost improvement







Programme/client group analysis and budgeting







Strategic options analysis







Pricing strategies







Strategic financial forecasting







Decision support models







Strategic financial leadership














Management accounting and management control in public services













Introduction







Key management tasks







The 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














Management accounting and performance management/improvement in public services











Introduction







The nature of performance in public services







Systems of performance management







Using performance information







Improving performance







The management accounting contribution














Management accounting and risk management in public services











Introduction







The distinction between risk and uncertainty







Risk and risk management in public service organisations







Risk management frameworks in public services







The importance of organisational resilience







Management accounting in an environment of risk and uncertainty















Contemporary aspects of management accounting in public services













Modern costing developments







Inter-organisational cost management (IOCM)







Environmental management accounting (EMA)















Management accounting and modern operational processes







Technology and management accounting













References





Index

Om forfatteren

Malcolm J. Prowle is currently a professor at the Gloucestershire Business School who has extensive experience of public services finance, in the UK and overseas.