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| Tekijä: | Skaerbaek, P. Thisted, J.A. |
| Otsikko: | Unit costs in central government annual reports: a critical appraisal of the practices developed |
| Lehti: | European Accounting Review
2004 : VOL. 13:1 |
| Asiasana: | Accounting Costs Denmark Financial accounting Government Management accounting Public sector Reports |
| Kieli: | eng |
| Tiivistelmä: | Based on a study of the annual reports of three Danish government agencies, the writers critically examine the central government calculation practices. They question whether, in its enthusiasm for disclosing the unit costs to the public, central government risks developing practices that might not be helpful in informing decisions and debate on public spending. The writers argue, that the attempt to integrate a financial accounting medium with management accounting practices has failed. |
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