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Management accounting practices in the public sector of developing countries

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  • Abdulaziz Tahar
  • Karim Ménacère

Abstract

This paper aims to examine the role of management accounting practices and the factors affecting the implementation of these practices within public sector in developing countries. This paper analyses current and previous studies of management accounting techniques and the New Public Management [NPM] in the developing countries of the public sector in general and local government in particular. The findings suggest that management accounting practices within public sector in local governments of developing countries raise three main issues. These issues are budget and planning preparation, budgetary control and performance evaluation. This paper also found that there are factors that have direct bearing on the application of accounting generally and the application of management accounting techniques in public sector.

Suggested Citation

  • Abdulaziz Tahar & Karim Ménacère, 2013. "Management accounting practices in the public sector of developing countries," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 2(2), pages 128-145.
    • Handle: RePEc:ids:ajaafi:v:2:y:2013:i:2:p:128-145
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    Cited by:

    1. Oanh Thi Tu LE & Trang Thi Huyen VU & Phong Thi Thu TRAN, 2020. "Barriers of the Management Accounting Application: The Case of Vietnamese Public Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 420-432.

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