Aimed at academics, researchers and policy makers in the fields of Account, 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.
Inhaltsverzeichnis
1. A Framework for Cost Accounting Systems in Government
Zachary T. Mohr
2. Contextualizing Cost Accounting in Government from a Historical Perspective
Zachary T. Mohr and William C. Rivenbark
3. The Intrinsic Value of Cost Accounting for Benchmarking Service Efficiency
William C. Rivenbark
4. Cost Accounting for Rates and User Fees
JoEllen Pope and Zachary T. Mohr
5. Cost Accounting for Government Grants
Robert J. Eger, III and Bruce D. McDonald, III
6. Cost Management Innovations in Federal Agencies
Dale R. Geiger
7. Cost Accounting in European Countries
Ringa Raudla and James W. Douglas
8. Extending the Application and Theory of Government Cost Accounting
Zachary T. Mohr