Chapter 5: Using financial information to make decisions
The links below include all the resources mentioned in the ‘Further Watching and Reading’ section at the end of the chapter plus some other relevant resources I have found since the manuscript was finished.
Management and Cost Accounting by Tayles and Drury (2020)
Management Accounting in Public Service Decision Making by Malcolm Prowle (2020).
Cooper and Kaplan’s (1988) original Harvard Business Review article about activity-based costing, Measure Costs Right: Make the Right Decisions
Activity-Based Cost Management in Government by Cokins (2006) and the series of four blog posts based on the book that Cokins wrote in 2015 for the IFAC website
Systems Thinking in the Public Sector: The Failure of the Reform Regime and a Manifesto for a Better Way by Seddon (2008)
Here are some examples of public sector project appraisal guidance from around the world:
The Economic Appraisal of Investment Projects at the EIB (European Investment Bank, 2013)
Cost-Benefit Analysis for Development: A Practical Guide (Asian Development Bank, 2013)
Cost-Benefit Analysis in Educational Planning (UNESCO, 2004);
Measuring the Economic Benefits of Arts and Culture (Arts Council England, 2016);
Monetised Benefits and Costs Manual (Waka Kotahi NZ Transport Agency, 2020); and
ICT Business Case Guide (Australia Government, 2015).
The UK Treasury’s The Green Book: Appraisal and Evaluation in Central Government
that was mentioned in the chapter, imply that all the relevant information would be collected into a business case for decision-makers to consider.
CIPFA’s (2015) webinar, Top Tips for Business Cases