search query: @author Ittner, C. / total: 8
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| Author: | Geiger, D. Ittner, C. |
| Title: | The influence of funding source and legislative requirements on government cost accounting practices |
| Journal: | Accounting, Organizations and Society
1996 : AUG, VOL. 21:6, p. 549-567 |
| Index terms: | ACCOUNTING GOVERNMENT COSTS |
| Language: | eng |
| Abstract: | This paper provides preliminary evidence on the determinants od cost accounting practices in government agencies. Drawing on institutional and contingency theories of management accounting choice , the authors examine two potential influences on the design and use of government cost systems: legal requirement to be self-funding and mandated requirements for cost accounting data. The authors test these hypotheses using survey data from the U.S. General Accounting Office. |
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