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Management accounting, performance measurement and strategy in English local authorities

Management accounting, performance measurement and strategy in English local authorities
Management accounting, performance measurement and strategy in English local authorities
This paper analyses the results of an extensive survey of UK local government which explored the relationship between strategy, management accounting practices (MAPs), and performance measurement techniques (PMTs). The research investigated a resource-based view of strategic capabilities and Porter’s strategic typologies. PMTs and MAPs were shown to be associated with strategic capabilities. Strategic typologies, however, were found to be only weakly associated with the use of PMTs and MAPs.
0954-0962
261-268
Goddard, Andrew
1bee5bd5-13fe-43e5-9c7d-a23acdf431b2
Simm, Alexa
8ffe79ad-9870-4d03-9a7a-38b8d50e4183
Goddard, Andrew
1bee5bd5-13fe-43e5-9c7d-a23acdf431b2
Simm, Alexa
8ffe79ad-9870-4d03-9a7a-38b8d50e4183

Goddard, Andrew and Simm, Alexa (2017) Management accounting, performance measurement and strategy in English local authorities. Public Money & Management, 37 (4), 261-268. (doi:10.1080/09540962.2017.1295726).

Record type: Article

Abstract

This paper analyses the results of an extensive survey of UK local government which explored the relationship between strategy, management accounting practices (MAPs), and performance measurement techniques (PMTs). The research investigated a resource-based view of strategic capabilities and Porter’s strategic typologies. PMTs and MAPs were shown to be associated with strategic capabilities. Strategic typologies, however, were found to be only weakly associated with the use of PMTs and MAPs.

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Accepted/In Press date: 5 November 2016
e-pub ahead of print date: 31 March 2017
Published date: 15 May 2017
Organisations: Southampton Business School
Learn more about Management research Learn more about Southampton Business School research

Identifiers

Local EPrints ID: 404764
URI: http://eprints.soton.ac.uk/id/eprint/404764
DOI: doi:10.1080/09540962.2017.1295726
ISSN: 0954-0962
PURE UUID: bb4f8eef-6bce-4832-9e2a-427458bc6253

Catalogue record

Date deposited: 20 Jan 2017 16:36
Last modified: 15 Mar 2024 06:14

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Contributors

Author: Andrew Goddard
Author: Alexa Simm

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