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Management accounting, performance measurement and strategy in English local authorities

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  • Andrew Goddard
  • Alexa Simm

Abstract

This paper analyses the results of an extensive survey of UK local government which explored the relationship between strategy, management accounting practices (MAPs), and performance measurement techniques (PMTs). The research investigated a resource-based view of strategic capabilities and Porter’s strategic typologies. PMTs and MAPs were shown to be associated with strategic capabilities. Strategic typologies, however, were found to be only weakly associated with the use of PMTs and MAPs.

Suggested Citation

  • Andrew Goddard & Alexa Simm, 2017. "Management accounting, performance measurement and strategy in English local authorities," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 261-268, June.
    • Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:261-268
    DOI: 10.1080/09540962.2017.1295726
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    References listed on IDEAS

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    4. Devine, Kevin & O'Clock, Priscilla & Lyons, David, 2000. "Health-Care Financial Management in a Changing Environment," Journal of Business Research, Elsevier, vol. 48(3), pages 183-191, June.
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    7. Michela Arnaboldi & Irvine Lapsley, 2003. "Activity based costing, modernity and the transformation of local government," Public Management Review, Taylor & Francis Journals, vol. 5(3), pages 345-375, September.
    8. Aki J��skel�inen & Harri Laihonen, 2014. "A strategy framework for performance measurement in the public sector," Public Money & Management, Taylor & Francis Journals, vol. 34(5), pages 355-362, September.
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    Cited by:

    1. Tohidi, Amirhossein & Ghorbani, Mohammad & Karbasi, Ali-Reza & Asgharpourmasouleh, Ahmadreza & Hassani-Mahmooei, Behrooz, 2020. "Comparison of Fuzzy Multi-Criteria Decision-Making Methods to Rank Business Strategies and Marketing Resources," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 10(3), September.

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