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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. |
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