Information technology (IT) is of high relevance in public administrations. Thus, a systematic management and control of its usage is required. IT management accounting is an instrument addressing this issue. However, public IT-managers do not perceive its supposed benefits due to the way in which it is currently implemented. This leads to a low usage of IT management accounting in public admin...

management needs qualitative and comprehensive information for decision making. managers are always searching for useful information in order to reach their firm's goals and strategies. the development in technology, globalization and focusing on costumers needs has changed the information that managers need to maintain their position in a competitive environment and take advantage of prof...

The observation that accounting is central to an on-going drive to reform the public sector is hardly new. The case of benchmarking, however, illustrates that a ‘new management accounting’ has been appropriated by public sector reformers and the accountants who serve information ‘needs’ generated by the dichotomous ‘problem’ of central governmental fiscal control versus decentralised empowermen...

A mail survey was conducted of all Institute of Chartered Accountants of New Zealand accredited Tertiary Education Institutions and 300 randomly selected New Zealand companies to ascertain the views of management accounting academics and practitioners on the contents of management accounting courses and the skills and competencies of recent graduates. The results show that practitioners placed ...

Challenging the dominant economic agency theory of corporate governance with a new discourse drawn from institutional theory, the paper analyses how management accounting is implicated in corporate governance. The proposed institutional theory of agency links the micro-institutions of the organization that are informed by the practices of management accounting with external institutional player...