Antecedents and use of cost accounting systems in Dutch executive agencies

This article analyses the cost accounting systems (CAS) of nine Dutch central government executive agencies. Whereas previous literature suggests that isomorphic influences would play a large role in CAS design, no evidence was found for this. Furthermore, contingency factors and CAS purposes of use are generally found to be highly influential on CAS design, but this was rarely true in the case study entities. The information needs of external users were found to have a larger influence on CAS design than those of internal users. Specific and path-dependent factors were the most important for explaining differences among entities, such as the personal attitudes and capabilities of the people involved in the CAS design, as well as specific interests. As such, this study adds to the literature by showing that other factors than commonly identified are relevant for explaining choices in CAS design in the public sector.