Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Investigate the gap in the expectations of management accountants in the public sector

Document Type : Review Article

Author
Abotaleb Khorasani
Ph.D. in Accounting, Allameh Tabataba'i University, Tehran, Iran
Abstract
Public accountants in the public and non-profit sector advise the organization and the manager of the organization on the formulation, realization and evaluation of social and financial results, organization and operation of the management control system and accountability. Research shows that there is a difference among the expectations of public sector managers about the role of management accountants working in the public sector and the extent to which these expectations are met. The effectiveness of the role of management accountants depends in part on the extent to which the manager's expectations of their role are met. The present article shows that managers ask their management accountants to provide more advice without being asked, but this independent approach has not received much attention. This article examines the perspectives of management accountants and their managers working in public and nonprofit organizations to show that the "gap in management accountants' expectations" is real because in certain respects, there is a huge difference between managers' expectations of the role of management accountant and the extent to which these expectations are met. 
Keywords
Public sector
Management accountants
Expectation gap
Effectiveness of management accountants
Organizational performance

Subjects

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  • Receive Date 25 August 2021
  • Revise Date 16 September 2021
  • Accept Date 01 October 2021