In the public administration literature, research on performance measurement has
recognized the important place of cost accounting in relation to performance. Extant …

Cost accounting in public organizations is not often studied from a comparative perspective,
particularly at the national level of government. While it is often claimed that factors such as …

Purpose The purpose is to assess the impact of clinical costing approaches on the quality of
cost information in seven countries (Denmark, England, France, Germany, Ireland, the …

Research on US government cost accounting has received little attention in recent years.
This article analyzes four of the main reasons why large cities use cost accounting …

Public health services can be provided by local health departments (LHDs) or external
contractors. This study aims to determine which characteristics of public health services, if …

Public management networks (PMNs) continue to proliferate as governance becomes more
complex, and so does the need to hold them accountable. Agency and collaboration …

This chapter discusses the use of cost accounting as an important organizational tool for
informing operational and financial sustainability strategies in public organizations. While …

This chapter gives an overview of the use of cost accounting in the central governments of
19 European countries. In the international context, cost accounting systems can be viewed …

Universities are facing a rapidly changing environment. The Fourth Industrial Revolution
(4IR) is not only changing the skills needed to ensure employability, but also the mode of …

Traditional universities, typically presenting face-to-face education on-campus, are facing
their biggest survival crisis in decades. COVID-19 fast-tracked the impact of the Fourth …