Accounting and the Public Sector - Who Measures What and Why?

Accounting and the Public Sector - Who Measures What and Why? Literature review example
Literature review
Finance & Accounting
Pages 4 (1004 words)
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There are several studies in accounting that have emphasized on the introduction of accounting system in the public sector for sustaining and enforcing the mechanism of competition-based resource allocation.


There has been a shift in the emphasis of the control from process and input to output control. The performance orientation is one of the major elements in the new public management concepts and the explicit standards for the performance measurement are seen to support this diffusion of new concepts. This study aims towards conducting a literature review of accountability in public sector. Catasu´s and Gro¨nlund (2005) have conducted research on the accountability and measurement on the Swedish Armed Forces. There is a scale down observed in the Swedish public sectors and they are aiming to create a resemblance with the other European nations. New ideologies and organizational forms are replacing the welfare state, which emphasizes on the probity, process and managerial accountability. This dismantling of the division between the private and public allows the private sector discourses to be informed to the public administrative practices. “Reinvent” is the recent effort taken by the government in emphasizing the role played by measurement system in enhancing the effectiveness and efficiency of the governmental operations. However, the fundamental question still remains there, that is, whether the notion of accountability and performance management, which is followed in the private sector, is applicable to the public sector. ...
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