Issues in the case of Expanding Management Accounting to Public Sectors

Abstract

In this paper, public sectors consist of three parts in the context of revenue and cost. Individual tools & techniques of management accounting fit in a different part in public sectors. Generally speaking, actors, who are government officers, Certified Public Accountants, academic researchers in financial accounting or in management accounting, consultants, assembly members and mass media, have different opinions based on different cases.

This paper depicts that academic researchers in management accounting are required to collaborate with officers and researchers in public sectors, and then the management accounting researchers should get supports from assembly members in national and local levels and mass media, for expanding management accounting to public sectors.