Information technology (IT) is of high relevance in public administrations. Thus, a systematic management and control of its usage is required. IT management accounting is an instrument addressing this issue. However, public IT-managers do not perceive its supposed benefits due to the way in which it is currently implemented. This leads to a low usage of IT management accounting in public admin...

This paper describes how the Prometheus Design Tool (PDT) is used to support the Prometheus methodology for designing agent systems. This is done by using an exemplar system that has been used previously in the literature, and is briefly described earlier in this volume. This paper presents the development of a design for this system using PDT. By using different tools and methodologies to desi...

management needs qualitative and comprehensive information for decision making. managers are always searching for useful information in order to reach their firm's goals and strategies. the development in technology, globalization and focusing on costumers needs has changed the information that managers need to maintain their position in a competitive environment and take advantage of prof...

The observation that accounting is central to an on-going drive to reform the public sector is hardly new. The case of benchmarking, however, illustrates that a ‘new management accounting’ has been appropriated by public sector reformers and the accountants who serve information ‘needs’ generated by the dichotomous ‘problem’ of central governmental fiscal control versus decentralised empowermen...