Social Accounting Techniques
George F. Harte
Chapter 9 in The Evolution of Public Management, 1992, pp 185-204 from Palgrave Macmillan
Abstract:
Abstract This chapter is concerned with the nature and form of accounting in the public sector and in particular its suitability as a basis for public accountability. It begins by reviewing recent developments in value for money accounting and performance indicators, before considering social accounting as an alternative means of accountability. The policy of compulsory competitive tendering is used for discussion and illustration of the social accounting approach.
Keywords: Public Sector; Performance Indicator; Trade Union; Functional Perspective; Public Accountability (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-11473-3_9
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DOI: 10.1007/978-1-349-11473-3_9
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