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Political Versus Managerial Use of Cost and Performance Accounting

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  • Reto Flury
  • Kuno Schedler

Abstract

This article explains why it is impossible to use cost and performance accounting in public administration purely as an instrument for internal management. The authors report on a survey in Switzerland which highlighted the different expectations that politicians and managers have for cost and performance accounting. The authors warn that politicians and managers need to be aware of the conflicts arising from their different information needs. New cost and performance accounting systems need to be designed to satisfy both groups.

Suggested Citation

  • Reto Flury & Kuno Schedler, 2006. "Political Versus Managerial Use of Cost and Performance Accounting," Public Money & Management, Taylor & Francis Journals, vol. 26(4), pages 229-234, September.
    • Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:229-234
    DOI: 10.1111/j.1467-9302.2006.00530.x
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    Cited by:

    1. Saliterer, Iris & Korac, Sanja, 2013. "Performance information use by politicians and public managers for internal control and external accountability purposes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 502-517.
    2. Zachary T. Mohr, 2015. "An Analysis of the Purposes of Cost Accounting in Large U.S. Cities," Public Budgeting & Finance, Wiley Blackwell, vol. 35(1), pages 95-115, March.
    3. Liguori, Mariannunziata & Steccolini, Ileana, 2018. "The power of language in legitimating public-sector reforms: When politicians “talk” accounting," The British Accounting Review, Elsevier, vol. 50(2), pages 161-173.

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