Management Accounting in the Public Sector

Abstract

The article defines the public sector, contending that concepts, techniques and models applicable here are also applicable in the private sector. Operational auditing and internal control within a dual accounting system are advocated. The article ends with a brief account of public sector accounting in Singapore.

Citation

Kang Hong, H. (1991), "Management Accounting in the Public Sector", International Journal of Public Sector Management, Vol. 4 No. 3, pp. 5-17. https://doi.org/10.1108/09513559110145029