Zachary Mohr - Böcker

Managerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of Activity Based Costing or ABC. While ABC can be shown to produce a more accurate estimate of cost than older and more basic types of cost accounting, ABC is not used extensively in many governments. We argue that this recent focus on ABC has stifled examination and discussion of how government cost accounting is being used and how it could be used in practice. The study of cost accounting practice reveals an important and underexplored area of financial management in government.Given the scandals that cost accounting estimates can create and that different types of cost accounting can create different estimates of cost it may be reasonable to ask whether the cost accounting exercise is worth it? Cost Accounting in Government: Theory and Applications addresses these unusual and unusually important topics through a series of studies of different government cost accounting practices. The first section of the book presents two chapters on the history and basic elements of cost accounting. The second section of the book provides further discussion and case studies of actual cost accounting practices in the main areas that cost accounting has been used in government: benchmarking the performance of government services, rate setting, grant overhead cost recovery, and cost management. The last two chapters discuss cost accounting practices in Europe and the future of cost accounting. These cases span local and federal governments and provide a much needed context to the study of cost accounting in government.Aimed at academics, researchers and policy makers in the fields of Accounting, Public Administration, and Government Studies, Cost Accounting in Government: Theory and Applications seeks to address the practical and theoretical gap in government cost accounting research with case studies of different public agencies that are using cost accounting for different purposes. The case studies illustrate that different purposes for cost accounting create unique and interesting cost accounting practices. The case studies provide useful examples of actual cost accounting systems that can inform both research and instruction

Research Methods for Public Administrators contains a thorough overview of research methods and statistical applications for advanced undergraduate and graduate students, and practitioners. The material is based on established social science methods. Concepts and applications are discussed and illustrated with examples from actual research.The book covers research design, methods of data collection, instructions on formulating research plans, measurement, sampling procedures, and statistical applications from basic statistics to more advance techniques. The basics of conducting experiments, survey research, case studies, and focus groups are discussed. Data organization, management, and analysis are also covered, as are data analysis and hypothesis testing. Descriptive and inferential statistics are discussed and illustrated with examples. The book also includes a chapter on obtaining and analyzing secondary data (data already collected for other purposes) and a chapter on reporting and presenting research results to a variety of audiences.This is a general textbook written primarily for students of public administration and practitioners in public and not-for-profit organizations. It includes materials shown to be useful in gathering and assessing information for making decisions and implementing policies. The material is discussed at a level to be accessible and with enough detail to be useful.New to the seventh edition: Additional and expanded material on qualitative research, big data, metadata, literature reviews, and causal inference New material on experiments and experimental research New examples and case studies, including those dealing with public policy Expanded material on using computers for data management Information on new NSF and NIH ethics and protection of human subjects requirements for researchers New data sets and Power Point slides for each chapter.

Research Methods for Public Administrators contains a thorough overview of research methods and statistical applications for advanced undergraduate and graduate students, and practitioners. The material is based on established social science methods. Concepts and applications are discussed and illustrated with examples from actual research.The book covers research design, methods of data collection, instructions on formulating research plans, measurement, sampling procedures, and statistical applications from basic statistics to more advance techniques. The basics of conducting experiments, survey research, case studies, and focus groups are discussed. Data organization, management, and analysis are also covered, as are data analysis and hypothesis testing. Descriptive and inferential statistics are discussed and illustrated with examples. The book also includes a chapter on obtaining and analyzing secondary data (data already collected for other purposes) and a chapter on reporting and presenting research results to a variety of audiences.This is a general textbook written primarily for students of public administration and practitioners in public and not-for-profit organizations. It includes materials shown to be useful in gathering and assessing information for making decisions and implementing policies. The material is discussed at a level to be accessible and with enough detail to be useful.New to the seventh edition: Additional and expanded material on qualitative research, big data, metadata, literature reviews, and causal inference New material on experiments and experimental research New examples and case studies, including those dealing with public policy Expanded material on using computers for data management Information on new NSF and NIH ethics and protection of human subjects requirements for researchers New data sets and Power Point slides for each chapter.

The cost of administering elections is an importantly understudied area in election science. This book reports election costs in 48 out of 50 states. It discusses the challenges and opportunities of collecting local election costs. The book then presents the wide variation in cost across the country with the lowest spending states spending a little over $2 per voter and the highest spending almost $20 per voter. The amounts being spent in the state are also examined over the election time period of 2008 – 2016. Economic events like the Great Recession had predictable effects on lowering spending on elections but the patterns are not the same across the different regions of the country. The relationship between spending and election administration outcomes is also explored and finds that the voters' confidence and perceptions of fraud in elections is associated with the amount spent on election administration.

The cost of administering elections is an importantly understudied area in election science. This book reports election costs in 48 out of 50 states. It discusses the challenges and opportunities of collecting local election costs. The book then presents the wide variation in cost across the country with the lowest spending states spending a little over $2 per voter and the highest spending almost $20 per voter. The amounts being spent in the state are also examined over the election time period of 2008 – 2016. Economic events like the Great Recession had predictable effects on lowering spending on elections but the patterns are not the same across the different regions of the country. The relationship between spending and election administration outcomes is also explored and finds that the voters' confidence and perceptions of fraud in elections is associated with the amount spent on election administration.