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DECENTRALIZATION, ACCOUNTING CONTROLS AND PERFORMANCE OF GOVERNMENT ORGANIZATIONS: A NEW ZEALAND EMPIRICAL STUDY
Author(s) -
Miah N.Z.,
Mia L.
Publication year - 1996
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.1468-0408.1996.tb00421.x
Subject(s) - decentralization , accounting , business , government (linguistics) , empirical research , public administration , political science , economics , market economy , linguistics , philosophy , epistemology
This paper reports the results of a study which was conducted in five departments of the New Zealand Government and investigated the relationships between (a) decentralization and the use of accounting control systems, (b) the use of accounting control systems and district office performance, and (c) the decentralization and district ofice performance. The performance was assessed using the managers' perception of their district office (unit's) performance. Data for the study were collected from 59 district office managers using a structured questionnaire. The results indicate that an increased decentralization is associated with a greater managerial use of accounting control systems which, in turn, is associated with improved district office performance.