Comparing Cost Accounting Use across European Countries: The Role of Administrative Traditions, NPM Instruments, and Fiscal Stress
成果类型：
Article
署名作者：
Mohr, Zachary T.; Raudla, Ringa; Douglas, James W.
署名单位：
University of North Carolina; University of North Carolina Charlotte; Tallinn University of Technology
刊物名称：
PUBLIC ADMINISTRATION REVIEW
ISSN/ISSBN：
0033-3352
DOI：
10.1111/puar.13162
发表日期：
2021
页码：
299-307
关键词：
摘要：
Cost accounting in public organizations is not often studied from a comparative perspective, particularly at the national level of government. While it is often claimed that factors such as New Public Management (NPM) and fiscal stress are the primary drivers of government cost accounting, an important but understudied factor is the administrative tradition of the government, which may influence the use of cost accounting and tools like it. This article examines the perceptions of top public executives regarding cost accounting use across 19 European countries. It focuses on three key factors identified in the literature as potentially being associated with cost accounting use-administrative traditions, NPM instruments, and fiscal stress. Findings show that administrative tradition and the use of NPM instruments are related to cost accounting use, but fiscal stress is not related to cost accounting use in the countries in our study.
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