Increasing the Efficacy and Efficiency of Accounting and Control Systems in the Department of Defense
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Authors
Boger, D.C.
Carney, R.
Euske, K.J.
Subjects
Advisors
Date of Issue
1994-03
Date
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Abstract
A more effective and efficient use of resources
is a common theme today in both the
private and public sector. It is not clear to us,
however, that the methods for creating efficacy
and efficiency in the private sector are
directly transferable (or even adaptable) to the
public sector. In this commentary we discuss
the general characteristics of the federal government
that mitigate directly against creating
more effective and efficient accounting and
control systems. Our specific focus is the Department
of Defense. We present fundamental
differences among the military services
that could impact proposed changes. We provide
an example of a system that was implemented
across the military services. Finally,
we discuss some reasonable goals for increasing
efficacy and efficiency and some factors
critical to achieving success.
Type
Article
Description
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Accounting
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Citation
American Accounting Association, Accounting Horizons, Volume 8, No. 1, March 1994, pp. 105-113.
Distribution Statement
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This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.