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Management Accounting in the Public Sector

Han Kang Hong (Nanyang Technological University, Singapore)

International Journal of Public Sector Management

ISSN: 0951-3558

Article publication date: 1 March 1991

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.

Keywords

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

Publisher

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MCB UP Ltd

Copyright © 1991, MCB UP Limited