Management accounting, performance measurement and strategy in English local authorities

Andrew Goddard and Alexa Simm

Public Money & Management, 2017, vol. 37, issue 4, 261-268

Abstract: This paper analyses the results of an extensive survey of UK local government which explored the relationship between strategy, management accounting practices (MAPs), and performance measurement techniques (PMTs). The research investigated a resource-based view of strategic capabilities and Porter’s strategic typologies. PMTs and MAPs were shown to be associated with strategic capabilities. Strategic typologies, however, were found to be only weakly associated with the use of PMTs and MAPs.

Date: 2017
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DOI: 10.1080/09540962.2017.1295726

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