System Considerations for Managerial Auditing of Governmental Units Available to Purchase

The design of accounting systems for government tends to neglect the needs of managerial audit and evaluation of performance. Against the background of local government practice in the USA, the case is outlined for the design of operational and decision‐making information support systems which take fuller account of requirements conducive to improved performance, the interests of a well‐informed electorate and more effective audit and evaluation.