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Frias, A., Lourenço, C. & Conceição, A. (2023). Design of management accounting systems in public administration: A case study. In Borges, A. P., Vieira, E., and Monteiro, A. (Ed.), Proceedings of the International Workshop Accounting and Taxation (IWAT2023). (pp. 336-353). Porto: ISAG - European Business School.
A. Frias et al., "Design of management accounting systems in public administration: A case study", in Proc. of the Int. Workshop Accounting and Taxation (IWAT2023), Borges, A. P., Vieira, E., and Monteiro, A., Ed., Porto, ISAG - European Business School, 2023, pp. 336-353
@inproceedings{frias2023_1765580305835,
author = "Frias, A. and Lourenço, C. and Conceição, A.",
title = "Design of management accounting systems in public administration: A case study",
booktitle = "Proceedings of the International Workshop Accounting and Taxation (IWAT2023)",
year = "2023",
editor = "Borges, A. P., Vieira, E., and Monteiro, A.",
volume = "",
number = "",
series = "",
pages = "336-353",
publisher = "ISAG - European Business School",
address = "Porto",
organization = "ISAG - European Business School",
url = "https://iwat23.isag.pt/en/presentation/"
}
TY - CPAPER TI - Design of management accounting systems in public administration: A case study T2 - Proceedings of the International Workshop Accounting and Taxation (IWAT2023) AU - Frias, A. AU - Lourenço, C. AU - Conceição, A. PY - 2023 SP - 336-353 CY - Porto UR - https://iwat23.isag.pt/en/presentation/ AB - Purpose: This work aims to design a management accounting system (MAC) framework for a public sector organization. Many public entities experience difficulties in designing and implementing MACs. Our proposal intends to be as a useful tool in the accomplishment of this task. Methodology: A comprehensive case study of the organizational structure and operational activity was performed, following an interventionist research with the aim of designing a cost accounting system for a public sector organization. Results: A framework for implementing a management accounting system in the public sector is proposed. Originality: The literature highlights the difficulty and failure in the implementation of management accounting systems in the public sector organizations. This research intends to contribute to this discussion, presenting a roadmap for the MAC’s implementation process, highlighting possible obstacles that may arise. ER -
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