Using action research to achieve the implementation of cost accounting: the case of the public sports organizations at local level

Abstract

The public sector is presently immersed in a modernization process that requires the development and incorporation of new techniques and tools designed to improve management and facilitate this transformation. Cost accounting is one of the most popular tools used in the local governments. However their successfully implementation is far from being achieved in some areas at local level such as public sport services, which have important necessities of improve and update their financial management. This research examines the implementation of a cost accounting system in eight public sports organizations at local level in Spain.