Title: Management accounting practices in the public sector of developing countries

Authors: Abdulaziz Tahar; Karim Ménacère

Addresses: Business and Law School, Liverpool John Moores University, John Foster Building, 98 Mount Pleasant, Liverpool, L3 5UZ, UK ' Business and Law School, Liverpool John Moores University, John Foster Building, 98 Mount Pleasant, Liverpool, L3 5UZ, UK

Abstract: This paper aims to examine the role of management accounting practices and the factors affecting the implementation of these practices within public sector in developing countries. This paper analyses current and previous studies of management accounting techniques and the New Public Management [NPM] in the developing countries of the public sector in general and local government in particular. The findings suggest that management accounting practices within public sector in local governments of developing countries raise three main issues. These issues are budget and planning preparation, budgetary control and performance evaluation. This paper also found that there are factors that have direct bearing on the application of accounting generally and the application of management accounting techniques in public sector.

Keywords: management accounting practices; public sector; local government; developing countries; new public management; NPM; budget preparation; planning preparation; budgetary control; performance evaluation.

DOI: 10.1504/AJAAF.2013.057075

African Journal of Accounting, Auditing and Finance, 2013 Vol.2 No.2, pp.128 - 145

Available online: 07 Oct 2013 *

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