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Author:Hyndman, N.
Anderson, R.
Title:Public sector accounting - looking beyond financial reporting
Journal:Management Accounting (London)
1991 : OCT, VOL. 69:9, p. 50-52
Index terms:PUBLIC SECTOR
PERFORMANCE APPRAISAL
COST EFFECTIVENESS
Language:eng
Abstract:Study of how performance measurement systems can enhance public sector accounting, planning and control. Need to measure performance. Definition of effectiveness and efficiency. Resource allocation, decision-making and control. Discharge of accountability. Difficulties in developing an information system. Output vectors as multi-dimensional indicators.
SCIMA record nr: 99121
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