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Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.3/18994
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- Title
- Management accounting systems : can they exist in local government in Victoria?
- Author(s)
- Kloot, Louise
- Abstract
- Management accounting systems are often subservient to financial reporting requirements. The development of a management accounting system requires that objectives of management accounting should be identified. Attributes for a management accounting system which recognise the special characteristics of the public sector, which includes local government, are given. These attributes meet the objectives specified, under the general headings of planning, problem diagnosis and control, and cost analysis. The regulations prescribed for local government accounting in Victoria work against the development of an appropriate management accounting system.
- Publication type
- Report
- Research centre
- Swinburne Institute of Technology. Faculty of Business
- Publication year
- 1991
- Keyword(s)
- Accounting; Local finance; Managerial accounting
- Publisher
- Swinburne Institute of Technology
- Copyright
- Copyright © 1991 Louise Kloot.
- Copyright
- Permission for use generously provided to Swinburne University of Technology by the copyright owner.
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