The influence of funding source and legislative requirements on government cost accounting practices

Article Abstract:

A study is conducted to identify the determinants of government cost accounting practices. The exercise draws on institutional and contingency theories of management accounting choice to investigate two likely factors on the design and use of government cost systems: the organization's funding source and corresponding level of funding uncertainty, and the existence of legislative requirements for cost accounting data. Results show that organizations using cost system output to meet external requirements usually employ more complex cost accounting systems than those without external requirements. However, the former are no more likely to utilize cost system data for internal purposes. On the other hand, units required to fully recover costs through revenues or fees rely on more complex systems and more comprehensively use cost system output for different internal purposes.

Public finance, Government accounting

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The effect of strategy and organizational structure on the adoption and implementation of activity-based costing

Article Abstract:

The possible impact of such contextual factors as strategic posture and organizational structure on the decision to implement activity management (AM) approaches is examined. Using data drawn from Canadian manufacturing firms, the study tested the hypothesis that a positive relationship exists between a prospector strategy and the implementation of an AM level. It also tested the hypotheses that, among organizations using the AM approach and those using activity-based costing (ABC), the mechanistic structure is positively related to ABC organizations. The findings indicate that the extent to which strategic business units adopt AM is affected by strategy. In addition, an association was found to exist between centralization and formalization and the organizations that adopted ABC.

All Other Miscellaneous Manufacturing, Manufacturing industries, not elsewhere classified, Manufacturing Industries NEC, Manufacturing industry, Manufacturing industries, Strategic planning (Business), Industrial organization

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Rational, rationalizing, and reifying uses of accounting data in organizations

Article Abstract:

Results are reported from a longitudinal field study of public sector information use. Emphasis is on the degree to which military repair facility cost accounting data fits one of three information use conceptual models. Data were gathering by visiting 14 military bases, interviewing 95 subjects, studying archival data, and holding in-depth studies of cost system problem areas. Results suggest little employment of cost data consistent with the rational-technical perspective.

Military bases, Maintenance and repair, Public sector

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