8520
Views
1021
Downloads |
Public sector cost accounting and information usefulness in decision-making
Andrijana Rogošić* 
Article | Year: 2021 | Pages: 209 - 227 | Volume: 45 | Issue: 2 Received: November 23, 2020 | Accepted: February 8, 2021 | Published online: June 6, 2021
|
FULL ARTICLE
FIGURES & DATA
REFERENCES
CROSSMARK POLICY
METRICS
LICENCING
PDF
|
|
N
|
Minimum
|
Maximum
|
Mean
|
Std. deviation
|
|
Pricing
|
178
|
1
|
5
|
3.37
|
1.274
|
|
Cost planning
|
178
|
1
|
5
|
4.34
|
0.883
|
|
Cost control
|
178
|
1
|
5
|
4.28
|
0.927
|
|
Cost analysis
|
178
|
1
|
5
|
4.19
|
0.988
|
|
Interim reports
|
178
|
1
|
5
|
4.25
|
1.093
|
|
Cost accounting (overall)
|
178
|
1
|
5
|
4.22
|
0.964
|
|
Valid N (listwise)
|
178
|
|
|
|
|
|
|
Type of public sector entity
|
N
|
Mean rank
|
Sum of ranks
|
|
Representative's
use of accounting information
|
1
(local and regional government)
|
28
|
70.20
|
1,965.5
|
|
2
(budgetary users)
|
150
|
93.10
|
13,965.5
|
|
Total
|
178
|
|
|
Source: Author’s calculation.
|
|
Representative's use of
accounting information
|
|
Mann-Whitney U
|
1,559.500
|
|
Wilcoxon W
|
1,965.500
|
|
Z
|
-2.336
|
|
Asymp. Sig. (2-tailed)
|
0.019
|
Source: Author’s calculation.
|
|
Representative's use of accounting information
|
N
|
Mean rank
|
|
Pricing
|
1
|
5
|
26.10
|
|
2
|
6
|
48.00
|
|
3
|
31
|
64.79
|
|
4
|
48
|
87.76
|
|
5
|
88
|
105.59
|
|
Total
|
178
|
|
|
Cost planning
|
1
|
5
|
81.60
|
|
2
|
6
|
15.00
|
|
3
|
31
|
70.23
|
|
4
|
48
|
66.24
|
|
5
|
88
|
114.51
|
|
Total
|
178
|
|
|
Cost control
|
1
|
5
|
65.20
|
|
2
|
6
|
17.33
|
|
3
|
31
|
73.08
|
|
4
|
48
|
75.18
|
|
5
|
88
|
109.40
|
|
Total
|
178
|
|
|
Cost analysis
|
1
|
5
|
94.60
|
|
2
|
6
|
14.83
|
|
3
|
31
|
59.19
|
|
4
|
48
|
75.41
|
|
5
|
88
|
112.66
|
|
Total
|
178
|
|
|
Interim reports
|
1
|
5
|
63.60
|
|
2
|
6
|
29.58
|
|
3
|
31
|
80.74
|
|
4
|
48
|
80.54
|
|
5
|
88
|
103.03
|
|
Total
|
178
|
|
|
Cost accounting (overall)
|
1
|
5
|
67.00
|
|
2
|
6
|
15.83
|
|
3
|
31
|
64.63
|
|
4
|
48
|
72.48
|
|
5
|
88
|
113.85
|
|
Total
|
178
|
|
Source: Author’s calculation.
|
|
Pricing
|
Cost planning
|
Cost control
|
Cost analysis
|
Interim reports
|
Cost accounting (overall)
|
|
Chi-Square
|
28.740
|
58.973
|
39.760
|
52.374
|
22.536
|
53.586
|
|
df
|
4
|
4
|
4
|
4
|
4
|
4
|
|
Asymp. Sig.
|
0.000
|
0.000
|
0.000
|
0.000
|
0.000
|
0.000
|
Grouping Variable: Representative's use of accounting information Source: Author’s calculation.
Source: Author’s calculation.
Askim, J., 2007. How do politicians use performance information? An analysis of the Norwegian local government experience. International Review of Administrative Sciences, 73(3), pp. 453-472 [ CrossRef]
Bach, S., 2020. Fiscal councils’ impact on promoting transparency and accountability in public finance management. Public Sector Economics, 44(3), pp. 355-384 [ CrossRef]
Baird, K., 2007. Adoption of activity management practices in public sector organizations. Accounting and Finance, 47(4), pp. 551-569 [ CrossRef]
Bovens, M., Schillemans, T. and Hart, P. T., 2008. Does public accountability work? An assessment tool. Public Administration, 86(1), pp. 225-242 [ CrossRef]
Carvalho, J. B. D. C., Gomes, P. S. and Fernandes, M. J., 2012. The main determinants of the use of the cost accounting system in Portuguese local government. Financial Accountability & Management, 28(3), pp. 306-334 [ CrossRef]
Dražić Lutilsky, I., Vašiček, V. and Vašiček, D., 2012. Cost planning and control in Croatian public sector. Economic Research-Ekonomska Istraživanja, 25(2), pp. 413-434 [ CrossRef]
Ezzamel, M. [et al.], 2005. Accounting, accountability and devolution: A study of the use of accounting information by politicians in the Northern Ireland assembly’s first term. The Irish Accounting Review, 12(1), pp. 39-62 [ CrossRef]
Flury, R. and Schedler, K., 2006. Political versus managerial use of cost and performance accounting. Public Money & Management, 26(4), pp. 229-234 [ CrossRef]
George, B. [et al.], 2020. Institutional isomorphism, negativity bias and performance information use by politicians: A survey experiment. Public Administration, 98(1), pp. 14-28 [ CrossRef]
Giacomini, D., Sicilia, M. and Steccolini, I., 2016. Contextualizing politicians’ uses of accounting information: reassurance and ammunition. Public Money & Management, 36(7), pp. 483-490 [ CrossRef]
Guarini, E., 2016. The day after: newly elected politicians and the use of accounting information. Public Money & Management, 36(7), pp. 499-506 [ CrossRef]
Jackson, A. and Lapsley, I., 2003. The diffusion of accounting practices in the new “managerial” public sector. T he International Journal of Public Sector Management, 16(4/5), pp. 359-372 [ CrossRef]
Järvinen, J. 2009. Shifting NPM agendas and management accountants’ occupational identities. Accounting, Auditing & Accountability Journal, 22(8), pp. 1187-1210 [ CrossRef]
Jorge, S., Jorge de Jesus, M. A. and Nogueira, S. P., 2019. The use of budgetary and financial information by politicians in parliament: a case study. Journal of Public Budgeting, Accounting & Financial Management, 31(4), pp. 539-557 [ CrossRef]
Jovanović, T., Dražić-Lutilsky, I. and Vašiček, D., 2019. Implementation of cost accounting as the economic pillar of management accounting systems in public hospitals – the case of Slovenia and Croatia. Economic Research-Ekonomska Istraživanja, 32(1), pp. 3754-3772 [ CrossRef]
Labrador, M. and Olmo, J., 2019. Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting. Public Money & Management, 39(6), pp. 401-408 [ CrossRef]
Liguori, M. and Steccolini, I., 2018. The power of language in legitimating public-sector reforms: When politicians “talk” accounting. The British Accounting Review, 50(2), pp. 161-173 [ CrossRef]
Liguori, M., Sicilia, M. and Steccolini, I., 2012. Some Like it Non-Financia. Public Management Review, 14(7), pp. 903-922 [ CrossRef]
Manes-Rossi, F. and Orelli, R. L., 2020. Reflections on New Trends in Public Sector Reporting: Integrated Reporting and Beyond. In: Manes-RossiEmail, F. and Orelli, L. New Trends in Public Sector Reporting. Cham: Palgrave Macmillan, pp. 195-205 [ CrossRef]
Mann, B. [et al.], 2019. The quest for a primary EPSAS purpose – Insights from literature and conceptual frameworks. Accounting in Europe, 16(2), pp. 195-218 [ CrossRef]
Mohr, Z. T. 2015. An analysis of the purposes of cost accounting in large U.S. cities. Public Budgeting & Finance, 35(1), pp. 95-115 [ CrossRef]
Mohr, Z. T., Raudla, R. and Douglas, J. W., 2018. Is Cost Accounting Used with Other NPM Practices? Evidence from European Countries. Public Performance & Management Review, 41(4), pp. 696-722 [ CrossRef]
Ngwakwe, C. C., 2012. Public sector financial accountability and service delivery. Journal of Public Administration, 47(1), pp. 311-329.
Ouda, H. A. G. and Klischewski, R., 2019. Accounting and politicians: a theory of accounting information usefulness. Journal of Public Budgeting, Accounting & Financial Management, 31(4), pp. 496-517 [ CrossRef]
Priyatmo, T. and Akbar, R., 2019. Analysis of the Prospect of Implementing Activity-Based Costing (ABC) in Governmental Organisations: A Study at the State Treasury Office Jakarta IV. Journal of Accounting and Investment, 20(1), pp. 1-22 [ CrossRef]
Ranson, S., 2003. Public accountability in the age of neo‐liberal governance. Journal of Education Policy, 18(5), pp. 459-480 [ CrossRef]
Saliterer, I. [et al.], 2019. How politicians use performance information in a budgetary context: New insights from the central government level. Public Administration, 97(4), pp. 829-844 [ CrossRef]
Saliterer, I. and Korac, S., 2013. Performance information use by politicians and public managers for internal control and external accountability purposes. Critical Perspectives on Accounting, 24(7-8), pp. 502-517 [ CrossRef]
Samaratunge, R., Alam, Q. and Teicher, J., 2008. Public sector reforms and accountability: The case of south and Southeast Asia. Public Management Review, 10(1), pp. 101-126 [ CrossRef]
Ter Bogt, H. J., 2004. Politicians in search of performance information? – Survey research on Dutch aldermen’s use of performance information. Financial Accountability & Management, 20(3), pp. 221-252 [ CrossRef]
Tuccillo, D. and Agliata, F., 2018. The ABC as Tool for Decision Making in Public Administrations. Open Journal of Accounting, 7(2), pp. 125-138 [ CrossRef]
Van Helden, J., 2016. Literature review and challenging research agenda on politicians’ use of accounting information. Public Money & Management, 36(7), pp. 531-538 [ CrossRef]
|
|
June, 2021
II/2021
|
