Essays about: "management accounting in public sector"

Showing result 1 - 5 of 18 essays containing the words management accounting in public sector.

  1. 1. Analysing the effects of 24/7 Carbon-free Energy procurement strategies on the electricity system : Case Study of commercial and industrial sector in the Netherlands

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : NINA JABŁOŃSKA; [2023]
    Keywords : 24 7 Carbon-free Energy; carbon accounting; corporate electricity procurement; Energy Attribute Certificates; hourly matching; the Netherlands.; 24 7 kolfri energi; koldioxidredovisning; företagens elupphandling; energiattributcertifikat; timmatchning; Nederländerna.;

    Abstract : Considering the growing importance of the electricity sector in the worldwide decarbonisation efforts, as well as large volumes of energy consumed by the commercial and industrial (C&I) sector, corporate power procurement is found to be a significant contributor to building a net zero economy. Within this topic, hourly matching of carbon-free electricity supply with demand, or 24/7 Carbon-free Energy (24/7 CFE), is identified as a next-generation power procurement framework, with growing interest from a wide range of stakeholders in the energy sector and benefits backed by robust research evidence. READ MORE

  2. 2. Stuck in translation: Why public agencies seldom succeed implementing performance budgeting : A case study on output controls of the Swedish Armed Forces

    University essay from Stockholms universitet/Företagsekonomiska institutionen

    Author : Andreas Egevad; [2023]
    Keywords : management accounting; public sector agencies; performance budgeting; efficiency; multiple institutional logics; sociology of translation; trust;

    Abstract : Despite its benefits, output controls are less prevalent than its counterpart input controls in public sector agencies. Performance budgeting aligns the input of resources with the output of products and services systematically, enabling assessment of the efficiency and effectiveness of organizational activities. READ MORE

  3. 3. Can you trust the process? A study about the relationship between governance structures and management control in Swedish municipalities

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Victor Hedman; Madeleine Axelsson; [2022]
    Keywords : Governance in public sector; New public management; Post-new public management; Management Control in public sector; Management control as packages.; Business and Economics;

    Abstract : Title: Can you trust the process? A study about the relationship between management control and governance structures in Swedish municipalities Seminar date: 1st of June, 2022. Course: BUSN79, Degree project in Accounting and Finance, Master level, 15 ECTS Authors: Madeleine Axelsson and Victor Hedman Supervisor: Johan Dergård Keywords: Governance in public sector, New public management, Post-new public management, Management Control in public sector, Management control as packages. READ MORE

  4. 4. Taming the Evaluation Monster

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Nicole Brunetti; Lovisa Sjöqvist; [2018]
    Keywords : New Public Management; Professionalism; Performance Measurement Systems; Enabling Coercive formalization; Accounting Absorption;

    Abstract : Purpose: This thesis aims to explore how public schools balance demands on public accountability with professional autonomy through design features and usage of Performance Measurement Systems. Research Approach: Case study data were obtained both through semi-structured interviews with teachers and school managers, and through formal steering documents from the governing municipality as well as from the respective schools. READ MORE

  5. 5. A comparative analysis of the design and use of performance measurement in two Universities - Lund University and Liepaja University

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Liwaalislam Joudeh; Kaspars Sokolovskis; [2017]
    Keywords : Management control; performance measurement systems; public sector; university; Business and Economics;

    Abstract : Title: A Comparative analysis of the design and use of performance measurement in two Universities - Lund University and Liepaja University Seminar date: May 2017 Course: BUSN79 Business Administration Degree Project in Accounting and Finance, 15 credits Authors: Kaspars Sokolovskis & Liwaalislam Joudeh Supervisor: Anna Glenngård Keywords: Management control, performance measurement systems, public sector, university Purpose: The purpose of this thesis is to compare the performance measurement tools and indicators used in both Lund University and Liepaja University and point out to the advantages, disadvantages and challenges in both systems. Methodology: qualitative approach, 2 university cases, semi structured interviews Theoretical Framework/Perspectives: The first part includes a description of the performance measurement approaches 1) Total Quality Management 2) Economic Value Added 3) The Balanced Scorecard. READ MORE