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Managerial cost accounting is the financial and managerial tool
that is used to estimate the organizational cost of products and
services in business and government. In recent decades, cost
accounting in the United States and other advanced industrial
countries has been dominated by discussions of Activity Based
Costing or ABC. While ABC can be shown to produce a more accurate
estimate of cost than older and more basic types of cost
accounting, ABC is not used extensively in many governments. We
argue that this recent focus on ABC has stifled examination and
discussion of how government cost accounting is being used and how
it could be used in practice. The study of cost accounting practice
reveals an important and underexplored area of financial management
in government. Given the scandals that cost accounting estimates
can create and that different types of cost accounting can create
different estimates of cost it may be reasonable to ask whether the
cost accounting exercise is worth it? Cost Accounting in
Government: Theory and Applications addresses these unusual and
unusually important topics through a series of studies of different
government cost accounting practices. The first section of the book
presents two chapters on the history and basic elements of cost
accounting. The second section of the book provides further
discussion and case studies of actual cost accounting practices in
the main areas that cost accounting has been used in government:
benchmarking the performance of government services, rate setting,
grant overhead cost recovery, and cost management. The last two
chapters discuss cost accounting practices in Europe and the future
of cost accounting. These cases span local and federal governments
and provide a much needed context to the study of cost accounting
in government. Aimed at academics, researchers and policy makers in
the fields of Accounting, Public Administration, and Government
Studies, Cost Accounting in Government: Theory and Applications
seeks to address the practical and theoretical gap in government
cost accounting research with case studies of different public
agencies that are using cost accounting for different purposes. The
case studies illustrate that different purposes for cost accounting
create unique and interesting cost accounting practices. The case
studies provide useful examples of actual cost accounting systems
that can inform both research and instruction
Managerial cost accounting is the financial and managerial tool
that is used to estimate the organizational cost of products and
services in business and government. In recent decades, cost
accounting in the United States and other advanced industrial
countries has been dominated by discussions of Activity Based
Costing or ABC. While ABC can be shown to produce a more accurate
estimate of cost than older and more basic types of cost
accounting, ABC is not used extensively in many governments. We
argue that this recent focus on ABC has stifled examination and
discussion of how government cost accounting is being used and how
it could be used in practice. The study of cost accounting practice
reveals an important and underexplored area of financial management
in government. Given the scandals that cost accounting estimates
can create and that different types of cost accounting can create
different estimates of cost it may be reasonable to ask whether the
cost accounting exercise is worth it? Cost Accounting in
Government: Theory and Applications addresses these unusual and
unusually important topics through a series of studies of different
government cost accounting practices. The first section of the book
presents two chapters on the history and basic elements of cost
accounting. The second section of the book provides further
discussion and case studies of actual cost accounting practices in
the main areas that cost accounting has been used in government:
benchmarking the performance of government services, rate setting,
grant overhead cost recovery, and cost management. The last two
chapters discuss cost accounting practices in Europe and the future
of cost accounting. These cases span local and federal governments
and provide a much needed context to the study of cost accounting
in government. Aimed at academics, researchers and policy makers in
the fields of Accounting, Public Administration, and Government
Studies, Cost Accounting in Government: Theory and Applications
seeks to address the practical and theoretical gap in government
cost accounting research with case studies of different public
agencies that are using cost accounting for different purposes. The
case studies illustrate that different purposes for cost accounting
create unique and interesting cost accounting practices. The case
studies provide useful examples of actual cost accounting systems
that can inform both research and instruction
Research Methods for Public Administrators contains a thorough
overview of research methods and statistical applications for
advanced undergraduate and graduate students, and practitioners.
The material is based on established social science methods.
Concepts and applications are discussed and illustrated with
examples from actual research. The book covers research design,
methods of data collection, instructions on formulating research
plans, measurement, sampling procedures, and statistical
applications from basic statistics to more advance techniques. The
basics of conducting experiments, survey research, case studies,
and focus groups are discussed. Data organization, management, and
analysis are also covered, as are data analysis and hypothesis
testing. Descriptive and inferential statistics are discussed and
illustrated with examples. The book also includes a chapter on
obtaining and analyzing secondary data (data already collected for
other purposes) and a chapter on reporting and presenting research
results to a variety of audiences. This is a general textbook
written primarily for students of public administration and
practitioners in public and not-for-profit organizations. It
includes materials shown to be useful in gathering and assessing
information for making decisions and implementing policies. The
material is discussed at a level to be accessible and with enough
detail to be useful. New to the seventh edition: Additional and
expanded material on qualitative research, big data, metadata,
literature reviews, and causal inference New material on
experiments and experimental research New examples and case
studies, including those dealing with public policy Expanded
material on using computers for data management Information on new
NSF and NIH ethics and protection of human subjects requirements
for researchers New data sets and Power Point slides for each
chapter.
Research Methods for Public Administrators contains a thorough
overview of research methods and statistical applications for
advanced undergraduate and graduate students, and practitioners.
The material is based on established social science methods.
Concepts and applications are discussed and illustrated with
examples from actual research. The book covers research design,
methods of data collection, instructions on formulating research
plans, measurement, sampling procedures, and statistical
applications from basic statistics to more advance techniques. The
basics of conducting experiments, survey research, case studies,
and focus groups are discussed. Data organization, management, and
analysis are also covered, as are data analysis and hypothesis
testing. Descriptive and inferential statistics are discussed and
illustrated with examples. The book also includes a chapter on
obtaining and analyzing secondary data (data already collected for
other purposes) and a chapter on reporting and presenting research
results to a variety of audiences. This is a general textbook
written primarily for students of public administration and
practitioners in public and not-for-profit organizations. It
includes materials shown to be useful in gathering and assessing
information for making decisions and implementing policies. The
material is discussed at a level to be accessible and with enough
detail to be useful. New to the seventh edition: Additional and
expanded material on qualitative research, big data, metadata,
literature reviews, and causal inference New material on
experiments and experimental research New examples and case
studies, including those dealing with public policy Expanded
material on using computers for data management Information on new
NSF and NIH ethics and protection of human subjects requirements
for researchers New data sets and Power Point slides for each
chapter.
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