Implementation of management accounting tools for performance measurement in the context of New Public Management – an institutional approach

Authors

  • Ewelina Zarzycka Faculty of Management, University of Lodz
  • Marcin Michalak Faculty of Management, University of Lodz

Keywords:

institutionalism, management control, new public management

Abstract

If private sector’s good management practices are to be used effectively to manage public sector entities, some management-aiding tools have to be introduced, particularly in the public sector’s accounting system oriented to external reporting, which needs to be supplemented with a management accounting subsystem. The main research objectives of this paper are:
– to identify management accounting methods and tools currently used by the managers of the sampled local government entities – LGEs;
– to evaluate the usefulness, adequacy, and eff ectiveness of performance measurement systems used in LGEs.

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Published

2014-03-06

How to Cite

Zarzycka, E., & Michalak, M. (2014). Implementation of management accounting tools for performance measurement in the context of New Public Management – an institutional approach. Journal of Public Governance, 26(4), 5-19. https://publicgovernance.pl/zpub/article/view/279