This textbook has been developed for accountants and business students who are aware of the general techniques and concepts of management accounting, but require an understanding of specific public sector services. Essays cover local government, health authorities, the police service, British Rail and other organizations. Written especially for the requirements of the Chartered Institute of Management Accountants, this book will also be suitable as a revision text for CIPFA's professional examination II, CACA (Public Sector option), AAT, ICSA and BA Business Studies students.