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Frias, A., Conceição, A. & Lourenço, C. (2023). Design of management accounting systems in public administration: A case study. European Journal of Applied Business and Management. sp. issue, 14-32

A. Frias et al.,  "Design of management accounting systems in public administration: A case study", in European Journal of Applied Business and Management, vol. sp. issue, pp. 14-32, 2023

@article{frias2023_1733301182004,
	author = "Frias, A. and Conceição, A. and Lourenço, C.",
	title = "Design of management accounting systems in public administration: A case study",
	journal = "European Journal of Applied Business and Management",
	year = "2023",
	volume = "sp. issue",
	number = "",
	doi = "10.58869/EJABM008/SI02",
	pages = "14-32",
	url = "https://nidisag.isag.pt/index.php/IJAM/article/view/690"
}

TY  - JOUR
TI  - Design of management accounting systems in public administration: A case study
T2  - European Journal of Applied Business and Management
VL  - sp. issue
AU  - Frias, A.
AU  - Conceição, A.
AU  - Lourenço, C.
PY  - 2023
SP  - 14-32
SN  - 2183-5594
DO  - 10.58869/EJABM008/SI02
UR  - https://nidisag.isag.pt/index.php/IJAM/article/view/690
AB  - Purpose: Many public entities experience difficulties in designing and implementing a Management Accounting and Control System (MACS). This work aims to design a MACS implementation framework for a public sector organization, constituting a useful tool for other public organizations conducting a similar task.
Design/methodology/approach: Following an interventionist research, a comprehensive case study of the organizational and financial structure of the entity under study, as well as the operational activity was carried out.
Findings: A framework for designing and implementing a MACS in the public sector is proposed, including a list of main practical difficulties and a roadmap for overcoming them.
Research limitations/implications: Since the proposed MACS implementation and cost allocation criteria were developed with the case under investigation in mind, modifying them for use in other organizations is necessary.
Practical implications: Professionals in the field acknowledged the model's validity, enhancing the quality of the available data.
Originality/value: The implementation of MACS in public sector organizations face several challenges, arising from the complexity that characterizes these organizations. This research adopted a very practical approach, seeking to identify tools to support future MACS design and implementation processes in public organizations.
ER  -