ABSTRACT
This chapter gives an overview of the use of cost accounting in the central governments of 19 European countries. In the international context, cost accounting systems can be viewed as belonging to the reform package advocated by the movement of new public financial management (NPFM). NPFM refers to those aspects of new public management (NPM) that pertain to financial management. Cost accounting systems may play an important role in providing useful informational inputs for the functioning of other management instruments promoted by NP(F)M, especially performance management and benchmarking. In addition to "drawing" a preliminary cost accounting map of Europe, the chapter explores whether different organizational variables are associated with the use of cost accounting systems. Sector-specific characteristics are considered as possible influences affecting the adoption of cost accounting systems. The cost accounting reforms in the UK are probably the best known in Europe, and these have also received widespread attention in academic studies.
