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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_1732203046267,
	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  -