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JAPANESE URBAN MANAGEMENT ACCOUNTING
Author(s) -
Yoshida Hiroshi
Publication year - 1985
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.1468-0408.1985.tb00246.x
Subject(s) - accountability , social accounting , settlement (finance) , business , accounting , work (physics) , public administration , control (management) , organizational structure , city management , management accounting , political science , economics , finance , management , mechanical engineering , law , payment , engineering
Problematic points of Japanese Urban Management Accounting have been reviewed on budgetary control, cost behavior analysis, program accountability, and social significance of administrative services. Policy‐making and organizational behavior of municipal offices are the second targets of this analytical work which deals with: management/accountability structure, policy settlement and policy evaluation. Finally, accountability of municipal offices for citizens is analysed for the preparation of governmental social accountability reports.