Resumen:
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.