The roles of costing and cost allocation in the new public service regime in Australia
Conference Publication ResearchOnline@JCUAbstract
New Public Service (NPS) has emerged as a new public service provision philosophy, following the decline of New Public Management (NPM). This study captures empirical accounts of service provisions in a local Australian government and interprets cost information usage in light of NPS. Based on evidence gathered between 2003 and 2012, the study evaluates the uses of cost information, during the new NPS era, for its operating decisions. The findings reveal that political ideologies and directives surrounding service provision than the functional accuracy of cost information, to benefit the service users, that is, the citizens. The study concludes that cost information has become secondary in the NPS era and implies increased levels of understanding and awareness among cost information preparers for political managers and local citizens. Employees and political administrators have implications for their roles and the risks involved in using the compromised cost information.
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FourA 2019: Asian Academic Accounting Association Annual Conference
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ISBN/ISSN
9-772460-509010
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Pages Count
13
Location
Seoul, South Korea
Publisher
Asian Academic Accounting Association
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Publisher Location
Seoul, South Korea
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