Management Accounting in Public Service Decision Making

Chapter10

Management accounting and management control in public services

Introduction

This chapter discusses the topic of management control in public service organisations from both a strategic and an operational standpoint. It then considers the roles of management accounting in this area. The chapter is structured as follows:

• Key management tasks

• 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

Key management tasks

Recapping from an earlier chapter, management in any public service organisation involves achieving a complex set of objectives both strategic and ...