Stakeholders’ Information Needs, Cost System Design, and Cost System Effectiveness in Dutch Local Government

Schoute, M.; Budding, Tjerk

doi:10.1111/faam.12116

Cited by 22 publications

(31 citation statements)

References 29 publications

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“…While both the Germanic and Napoleonic traditions have been resistant to managerialist ideas, these have penetrated the former more extensively than the latter (Painter and Peters 2010; Peters 2008). Furthermore, the Germanic administrative tradition (Germany, Austria, and the Netherlands in our study) is more conducive to decentralized decision‐making than the Napoleonic style (France, Spain, Italy, and Portugal in our study), which tends to be more centralized and top‐down (Painter and Peters 2010; Schoute and Budding 2017). This, in turn, may lead to more support for cost accounting in the Germanic tradition than in the Napoleonic one: in return for more detailed cost information, decision makers would be willing to delegate decision‐making powers.…”

Section: Theoretical Frameworkmentioning

confidence: 65%

Comparing Cost Accounting Use across European Countries: The Role of Administrative Traditions, NPM Instruments, and Fiscal Stress

Mohr

Raudla

Douglas

2020

Public Administration Review

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Cost accounting in public organizations is not often studied from a comparative perspective, particularly at the national level of government. While it is often claimed that factors such as New Public Management (NPM) and fiscal stress are the primary drivers of government cost accounting, an important but understudied factor is the administrative tradition of the government, which may influence the use of cost accounting and tools like it. This article examines the perceptions of top public executives regarding cost accounting use across 19 European countries. It focuses on three key factors identified in the literature as potentially being associated with cost accounting use—administrative traditions, NPM instruments, and fiscal stress. Findings show that administrative tradition and the use of NPM instruments are related to cost accounting use, but fiscal stress is not related to cost accounting use in the countries in our study.

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Section: Theoretical Frameworkmentioning

confidence: 65%

Comparing Cost Accounting Use across European Countries: The Role of Administrative Traditions, NPM Instruments, and Fiscal Stress

Mohr

Raudla

Douglas

2020

Public Administration Review

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“…The findings of the current study imply that product diversity is an important factor for managers to use more cost pools and cost drivers. This finding can be justified as companies who have a mix of production lines would have different cost structures, operations, and prices, thus, it is recommended to have more wide range of cost drivers and rates to allocated manufacturing overhead costs accurately (Schoute & Budding, 2017). Therefore, it can be concluded that assigning overheads to activities is related to the level of diversity of products manufactured by the responding companies.…”

Section: Conclusion and Discussionmentioning

confidence: 99%

Management Practices and Cost System Design: Evidence From Jordanian Manufacturing Companies

Zuriekat

2020

HSSR

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Purpose: The purpose of this study is to reveal and examine the nature of costing systems design alongside the usage of new manufacturing practices in Jordanian Manufacturing Companies. Design/Methodology/Approach: For carrying out the study, 86 managers from 43 manufacturing companies received the study questionnaire from which 56 were valid for data analysis. The study results are presented using multiple regression analysis. Findings: The results using multiple regressions indicate that Just in Time (JIT), Total Quality Management (TQM) and Product Diversity (PD) has a significant influence on costing systems design. Implications: This study provides evidence on the importance of using management practices as a driver for companies to use a broader perspective for designing costing systems. Responding managers have now empirical evidence regarding the manufacturing practices needed to design costing systems to their companies. Originality/Value: This is the first attempt to examine the manufacturing practices as a driver for cost system design. The study also provides significant managerial implications on how to use manufacturing practices to ensure better cost system design.

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“…Com a finalidade de se ter um sistema eficiente, é necessário combinar os métodos de custeio com a teoria geral de finanças e avaliar corretamente a relação entre o custo e o benefício gerado (REMÍGIO, 2002). Salienta-se que são diversas características do sistema que definem seu nível de sofisticação, mas os três aspectos principais da 'sofisticação' do sistema são a sua complexidade, a sua inclusão (alocação) de custos indiretos e sua compreensibilidade pelos usuários não-financeiros (AL-OMIRI; DRURY, 2007;BRIERLEY, 2008;SCHOUTE;BUDDING, 2017). A complexidade, por sua vez, depende da quantidade de centros de custos, da quantidade e da natureza dos direcionadores de custos (BRIERLEY, 2008;TAYLES, 2005).…”

Section: De Acordo Com a International Federation Of Accountantsunclassified

“…A eficácia dele dependerá da intensidade do uso para diferentes propósitos e da satisfação dos usuários com o sistema (SCHOUTE;BUDDING, 2017). Quanto mais as entidades procuram atender às necessidades de informação dos usuários externos, mais complexo ele será (GEIGER;ITTNER, 1996;LAPSLEY;WRIGHT, 2004;SCHOUTE;BUDDING, 2017).…”

Section: De Acordo Com a International Federation Of Accountantsunclassified

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Desafios Para Implantar Um Sistema De Custos Em Tribunal Regional Do Trabalho No Rio Grande Do Sul

Colussi

Souza

2018

RGD

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Com a obrigatoriedade para implantação de um sistema de custos no Tribunal Regional do Trabalho da 4ª Região (TRT4) até 2020, o presente estudo tem como questão problema detectar quais informações o sistema de custos deverá gerar para os gestores do TRT4. Esta pesquisa objetiva demonstrar as diretrizes do Sistema de Custos da Justiça do Trabalho (SICJT) e as necessidades do Sistema de Custos do Tribunal Regional do Trabalho da 4ª Região (SICTRT4) apontadas pelos gestores do Tribunal. A pesquisa é definida como qualitativa, descritiva e estudo de caso. Foram realizadas entrevistas com os gestores do TRT4 e analisados documentos referentes ao SICJT. Para o SICTRT4, foram apontados: (a) o método de custeio: custeio direto ou ABC; (b) o rateio dos custos indiretos: na área judiciária e administrativa; (c) os benefícios: ganho de produtividade, comparabilidade, maior transparência; (d) as informações geradas: custo do processo julgado pelas instâncias, relatórios e informações confiáveis; e (e) os centros de custos: unidades do 1º e 2º grau, apoio judiciário, apoio administrativo e as áreas autônomas. Os desafios encontrados são orçamentários, tais como a falta de conhecimento e divulgação do sistema pela administração, a resistência a mudanças e a falta de sistemas específicos.Palavras-chave: Sistema de custos. Custos aplicados ao setor público. TRT4.ABSTRACTWith the obligation to implant a cost system in the Regional Labor Court of the Fourth Region (TRT4) by 2020, the present study has as problem what information the cost system should generate for TRT4 managers. This research aims to demonstrate the guidelines of the Labor Justice Costing System (SICJT) and the needs for the Regional Labor Court of the Fourth Region Costing System (SICTRT4) pointed by the court managers. This study is defined as qualitative, descriptive and case study. Interviews were conducted with the TRT4 managers and documents related to the SICJT were analyzed. For the SICTRT4 were found: (a) costing method: direct costing method or ABC costing method; (b) apportionment: indirect costs distribution in the judicial and administrative area; (c) benefits: productivity gains, comparability, greater transparency; (d) generated information: judged cases costs from all instances, reports and reliable information; (e) costs centre: 1st and 2nd instances, legal aid, administrative support and autonomous areas. The challenges found are budget, lack of knowledge and disclosure of the system from by the administration, resistance to changes and lack of specific systems.Keywords: Costing system. Public costing. TRT4.

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Stakeholders’ Information Needs, Cost System Design, and Cost System Effectiveness in Dutch Local Government

Cited by 22 publications

References 29 publications

Comparing Cost Accounting Use across European Countries: The Role of Administrative Traditions, NPM Instruments, and Fiscal Stress

Comparing Cost Accounting Use across European Countries: The Role of Administrative Traditions, NPM Instruments, and Fiscal Stress

Management Practices and Cost System Design: Evidence From Jordanian Manufacturing Companies

Desafios Para Implantar Um Sistema De Custos Em Tribunal Regional Do Trabalho No Rio Grande Do Sul

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