Management Accounting functions in the public sector
Subject Areas : Management Accounting
Afshin Masoumian
1
(
Qazvin IAU./ Management & Accounting Faculty.Ph.D. Student in accounting, Faculty of Management Gazvin branch, Azad University, Gazvin, Iran.
)
Gholam reza Kordestani
2
(
Corresponding author, Prof., Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran.
)
hossein kazemi
3
(
Assistant Prof, Department of accounting, Gazvin branch, azad University, Gazvin, Iran.
)
Keywords: Public Sector, management accounting function, management accounting status, Productivity, Accountability,
Abstract :
Accounting information is important for evaluating stakeholders’ accountability and decision making in public sector. Most of the information needs of the managers of the reporting Entities in the public sector are obtained from the management accounting system. Therefore, this study explains the functions of management accounting in the public sector. The research method is qualitative and the required data was through interviews with 13 experts in this field. Findings show that the functions of management accounting in the public sector can be classified into eight classes: organizational planning, budgeting, costing, financial and non-financial reporting, monitoring and controlling, (balanced) performance appraisal and human resource management. Applying a management accounting system to the public sector can help organizations evaluate performance, increase transparency, and create value for money. Moreover, an acceptable position has not been defined for management accounting in the public sector. Accordingly, it can be concluded that the development of management accounting system in the public sector helps to evaluate performance, increase transparency and create value. Explaining the functions of management accounting clarifies the need to use and develop management accounting systems in the public sector.
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