Management Accounting in Public Service Decision Making

Cover
Half Title
Title Page
Copyright Page
Table of Contents
List of Figures
List of Tables
List of Case Studies
Foreword
Preface
About the Author
List of Abbreviations
Part A Context of Management Accounting in Public Services
	Chapter 1 Public Service Organisations and the Public Sector
		Introduction
		What are Public Services?
		What are the Distinctive Features of Public Services?
		Challenges Facing Public Services
		Aims and Structure of This Book
	Chapter 2 Operations Management of Public Services
		Introduction
		Aspects of Public Service Operations
		Operations Management Activities in Public Services
		Relevance of Management Accounting
	Chapter 3 The Importance of Strategy in Public Services
		Introduction
		The Nature of Strategic Management
		Strategic Change in Public Services
		The Strategic Management Process in Public Services
		Management Accounting and Strategic Decision Making
	Chapter 4 Public Service Reforms
		Introduction
		Why Does Public Service Reform Take Place?
		What are the Objectives of Public Service Reform?
		What Constitutes Public Service Reform?
		Success and Failure in Public Service Reform
		Lessons and Causes of Past Reforms
		The Role of Management Accounting in Public Service Reform
	Chapter 5 Leadership, Management and Decision Making in Public Services
		Introduction
		Leadership and Management in Public Services: Distinctive Features
		Decision Making in Public Services
		Management Accounting and Decision Making in Public Services
	Chapter 6 The Relevance of Management Accounting in Public Services
		Introduction
		The Nature and Purpose of Management Accounting
		The Modern Roles of Management Accounting in Relation to Public Services
		Behavioural Aspects of Management Accounting
		Financial Analysis and Economic Analysis in Public Services: The Distinction
		The Management Accountant in Public Services
		Factors That Drive the Configuration of Management Accounting in Public Service Organisations
Part B Management Accounting Practice in Public Services
	Chapter 7 Costing and Cost Information for Decision Making in Public Services
		Introduction
		How Cost Information Can be Used to Manage Public Services
		Approaches to the Classification of Costs
		Costing Systems and Cost Models in Public Services
		Traditional Overhead Costing and Activity Based Costing (ABC)
		Identifying and Estimating Costs in Public Services
		Difficulties and Complexities of Costing in Modern Public Services
		Developing Costing Systems in Public Services
	Chapter 8 Management Accounting and Operational/Tactical Decision Making in Public Services
		Introduction
		Operational/Tactical and Strategic Decision Making: The Distinction
		Operational/Tactical Decision Making In Public Services
		Management Accounting Methods
	Chapter 9 Management Accounting and Public Service Strategy
		Introduction
		Cost and Income Benchmarking
		Strategic Capital Investment Appraisal
		Strategic Cost Improvement
		Programme/Client Group Analysis and Budgeting
		Strategic Options Evaluation
		Strategic Financial Forecasting
		Decision Support Models and Strategic Financial Forecasting
		Pricing Strategies in Public Services
		Strategic Financial Leadership
	Chapter 10 Management Accounting and Management Control In Public Services
		Introduction
		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
	Chapter 11 Management Accounting and Performance Management/Improvement in Public Services
		Introduction
		Nature of Performance in Public Services
		Dimensions of Performance
		Systems of Performance Management
		Performance Information
		Improving Performance in Public Services
		Management Accounting Contribution
	Chapter 12 Management Accounting and Risk Management in Public Services
		Introduction
		Distinction between Risk and Uncertainty
		Risk and Risk Management in Public Service Organisations
		Risk Management Features In Public Services
		Importance of Organisational Resilience
		Management Accounting in an Environment of Risk and Uncertainty
	Chapter 13 Contemporary Aspects of Management Accounting in Public Services
		Introduction
		Modern Costing Developments
		Inter-Organisational Cost Management (IOCM)
		Environmental Management Accounting (EMA)
		Management Accounting and Modern Operational Processes
		Technology and Management Accounting
		Impact on Management Accounting
References
Index