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Activity-based costing and benchmarking: a tandem for quality-oriented governments

Article Abstract:

Activity-based costing (ABC) and benchmarking are two interrelated tools that are used successfully by Quality Award-winning governments around the world. Yet, a lack of knowledge is found in these techniques, where the gap is filled by providing a discussion of the impetus for adoption, the tools, and their interrelationship.

Author: Kline, James J.
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2003
United States, Management dynamics, Evaluation, Practice, Benchmarks, Benchmarking, Government accounting, Benchmark

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International corruption: The Republic of Indonesia is strengthening the ability of its auditors to battle corruption

Article Abstract:

A discussion on a major initiative to prevent and eliminate corruption in Indonesia that may improve the way every Indonesian lives is presented. One of Indonesia's major ministries thus took some significant steps to strengthen its ability to combat corruption.

Author: Zacchea, Nicholas M., Widjajabrata, Safaat
Publisher: Association of Government Accountants
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2004
Legal issues & crime, Government regulation (cont), Government expenditures, Government regulation, Indonesia, Legal/Government Regulation, Laws, regulations and rules, Auditing, Economic policy, Control, Corruption

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