Public sector cost accounting and information usefulness in decision-making
https://doi.org/10.3326/pse.45.2.2 | Published online: June 6, 2021 Table 1
Descriptive statistics on public sector cost accounting and its usefulness
Table 2
The rank differences of the accounting information use
Source: Author’s calculation. Table 3
Results of the Mann-Whitney U-test
Source: Author’s calculation. Table 4
The rank differences of the accounting information usefulness and level of cost accounting implementation
Source: Author’s calculation. Table 5
Results of the Kruskal Wallis test
Grouping Variable: Representative's use of accounting information Source: Author’s calculation. Graph 1
Development obstacles of public sector cost accounting Source: Author’s calculation. This is an Open Access article distributed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC-BY-NC) which permits non commercial use and redistribution, as long as you give appropriate credit, provide a link to the license, and indicate if changes were made.
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June, 2021 II/2021 |
