Management accounting in public service decision making. Malcolm J. Prowle. Routledge, 2021, 262 pp., ISBN: 978‐1‐138‐36616‐9 (hbk), 978‐1‐138‐36617‐6 (pbk), 978‐0‐429‐43046‐6 (ebk)
| Published date | 01 June 2022 |
| Author | Lin Guo |
| Date | 01 June 2022 |
| DOI | http://doi.org/10.1111/padm.12798 |
BOOK REVIEW
Management accounting in public service decision
making
Malcolm J. Prowle
Routledge, 2021, 262 pp., ISBN: 978-1-138-36616-9 (hbk), 978-1-138-36617-6 (pbk), 978-0-429-43046-6 (ebk)
The government and public services are confronted with great challenges, which become even more complex in the
post-Covid 19 world. Management Accounting in Public Service Decision Making written by Malcolm J. Prowle
(2021) is an excellent book which provides an interdisciplinary perspective for the exploration of the potential rele-
vance of management accounting in optimizing public sector decision-making. The book first describes the context
of management accounting in public services, exploring the aspects of public services that have an influence on the
shape of management accounting. It moves on to describe the various aspects of management accounting practices
and how administrators apply them in public services worldwide. The combination of lucid explanations and up-to-
date case studies can help its readers to develop knowledge and understanding of the role that management
accounting can play in public sector decision-making, and help public sector mangers to optimize their decision-
making.
Nowadays there are a set of daunting challenges facing the government and public services worldwide, which
becomes even more complex in the post-Covid 19 world.
Decisions on management level are significant due to their close relationship with the sustainability of business
activities and organizational functioning. Management accounting involves decision-making, designing planning and
performance management systems, and providing expertise in control and financial reporting to help managers in
the formulation and execution of an organization's strategies (Institute of Management Accountants, 2008). It is a
vital tool supporting operational and strategic decision-making across a broad range of public services internationally.
As such, appropriate management accounting is highly essential if the organizations are to make sound public sector
decisions. Management Accounting in Public Service Decision Making covers a wide range of fields on management
accounting in public sector organizations, which contributes to the understanding of its crucial role in public sector
decision-making and provides a thorough and leading-edge guide to this topic. Specifically, it systematically depicts
the context of management accounting in public services and what sound management accounting involves, and in
particular, how it can be a primary factor facilitating effective public sector decision-making and optimizing public
services.
The book encompasses 13 chapters, which are divided into Part A and Part B. Part A entitled The context of man-
agement accounting in public services, includes six chapters (1–6), exploring the context of public sector services
where the management accounting can operate and function. The resources allocation and operation of public sector
services vary considerably across countries, but the six chapters in this part manage to address the crucial contextual
factors for management accounting practice which can be applied universally to optimize public service decision-
making. Chapter 1 describes various aspects of public services in which management accounting can be applied,
including the definition and distinctive features of public services, and major challenges (i.e., population growth, aging
population, technological development, and societal trends) facing public services. Chapter 2 discusses operational
aspects of the delivery and management of public services and the potential role of management accounting in
Received: 6 October 2021 Revised: 28 October 2021 Accepted: 28 October 2021
DOI: 10.1111/padm.12798
444 © 2021 John Wiley & Sons Ltd. Public Admin. 2022;100:444–447.wileyonlinelibrary.com/journal/padm
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