TY - JOUR AB - 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. VL - 4 IS - 3 SN - 0951-3558 DO - 10.1108/09513559110145029 UR - https://doi.org/10.1108/09513559110145029 AU - Kang Hong Han PY - 1991 Y1 - 1991/01/01 TI - Management Accounting in the Public Sector T2 - International Journal of Public Sector Management PB - MCB UP Ltd SP - 5 EP - 17 Y2 - 2024/04/25 ER -