Evolution of management accounting and its instruments in municipalities’ management

Mariya Pavlova ()
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Mariya Pavlova: University of Veliko Turnovo St Cyril and St. Methodius

Yearbook of the Faculty of Economics and Business Administration, Sofia University, 2016, vol. 13, issue 1, 201-215

Abstract: This study discusses the major periods in the evolution of management accounting as a discipline and its instruments, distinctive for each stage. The paper tracks down the change in emphasis for each period in the business sector, and respectively in the non-profit sector. A subject of deep research is the municipalities’ need for management and accounting information in the context of “the good governance concept,” according to the Strategy for Innovation and Good Governance at Local Level of the Council of Europe. As methods, which meet the modern requirements for strategic and operational management of municipalities, one can point out Balanced Scorecard, outsourcing, benchmarking, total quality management, and more.

Keywords: management accounting; municipalities’ management; metods. (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:sko:yrbook:v:13:y:2016:i:1:p:201-215

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