Cost accounting

Content for Wednesday, November 29, 2023

Readings

Required

• Chapter 5 in Financial Strategy for Public Managers (Kioko and Marlowe 2023)
• Rivenbark, William C. “A Historical Overview of Cost Accounting in Local Government.” (Rivenbark 2005)

Recommended

• Chapters 3-5 in Financial Management in the Public Sector: Tools, Applications, and Cases (Wang 2010)
• Mohr, Zachary T. “An Analysis of the Purposes of Cost Accounting in Large U.S. Cities.” Mohr (2015)
• Mohr, Zachary T. “Performance Measurement and Cost Accounting: Are They Complementary or Competing Systems of Control?” (Mohr 2016)

Assignments

• Contribute to the discussion board

References

Kioko, Sharon, and Justin Marlowe. 2023. Financial Strategy for Public Managers. 4th ed. Seattle, WA: The University of Washington.

Mohr, Zachary T. 2015. “An Analysis of the Purposes of Cost Accounting in Large U.S. Cities.” Public Budgeting & Finance 35 (1): 95–115.

———. 2016. “Performance Measurement and Cost Accounting: Are They Complementary or Competing Systems of Control?” Public Administration Review 76 (4): 616–25.

Rivenbark, William C. 2005. “A Historical Overview of Cost Accounting in Local Government.” State & Local Government Review 37 (3): 217–27.

Wang, XiaoHu. 2010. Financial Management in the Public Sector: Tools, Applications, and Cases. Armonk, NY: M.E. Sharpe.