Performance measurement and cost accounting : are they complementary or competing systems of control?
Publisher/Date:Washington, D.C. : American Society for Public Administration, 2016
Note:In Performance Administration Review -- Vol. 76 - no. 4 (July/August 2016).; Includes bibliographical references (p. 624-625).
Summary:This research uses general cost accounting plan information and performance measurements in the budgets of large U.S. cities to test the competing and complementary control relationship at the organizational and service levels.