The roles of costing and cost allocation in the new public service regime in Australia

Ahmed, Rafiuddin, and Funnell, Warwick (2019) The roles of costing and cost allocation in the new public service regime in Australia. In: Proceedings of the 19th Asian Academic Accounting Association Annual Conference 2019. 170. pp. 126-139. From: FourA 2019: Asian Academic Accounting Association Annual Conference, 24-26 November 2019, Seoul, South Korea.

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Abstract

New Public Service (NPS) has emerged as a new public service provision philosophy, following the decline of New Public Management (NPM). This study captures empirical accounts of service provisions in a local Australian government and interprets cost information usage in light of NPS. Based on evidence gathered between 2003 and 2012, the study evaluates the uses of cost information, during the new NPS era, for its operating decisions. The findings reveal that political ideologies and directives surrounding service provision than the functional accuracy of cost information, to benefit the service users, that is, the citizens. The study concludes that cost information has become secondary in the NPS era and implies increased levels of understanding and awareness among cost information preparers for political managers and local citizens. Employees and political administrators have implications for their roles and the risks involved in using the compromised cost information.

Item ID: 61381
Item Type: Conference Item (Research - E1)
ISBN: 9-772460-509010
Keywords: New Public Service (NPS), amalgamation, city council, overheads, cost information, public administrators.
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This research is a work in progress. Please acknowledge the work if you use it in your research.

Research Data: https://foura.org/index.php/proceedings/foura-2019
Date Deposited: 09 Jan 2020 06:07
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 50%
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified @ 50%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 30%
94 LAW, POLITICS AND COMMUNITY SERVICES > 9402 Government and Politics > 940204 Public Services Policy Advice and Analysis @ 30%
91 ECONOMIC FRAMEWORK > 9102 Microeconomics > 910204 Industry Costs and Structure @ 40%
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