Behavioral aspects of government financial management

Abstract

Financial management in government is unique because of the basic differences between the operation of organizations in the public and private sectors. Regardless, financial management is conducted by people and people react differently because of these unique characteristics in government operations. These basic differences are identified and described and their impact on managers and accountants are presented. Motivation and the management of change are given emphasis as are the factors that tend to improve productivity in the government financial management operation.

Citation

Dittenhofer, M.A. (2001), "Behavioral aspects of government financial management", Managerial Auditing Journal, Vol. 16 No. 8, pp. 451-457. https://doi.org/10.1108/02686900110403154