caa a22 4500 605520321 CHVBK 20210128100734.0 cr unu---uuuuu 210128e20150401xx s 000 0 eng 10.1007/s11213-014-9322-3 doi (NATIONALLICENCE)springer-10.1007/s11213-014-9322-3 Using Action Research to Achieve the Implementation of Cost Accounting: The Case of the Public Sports Organizations at Local Level [Elektronische Daten] [Jorge García-Unanue, José Felipe, Leonor Gallardo] The public sector is presently immersed in a modernization process that requires the development and incorporation of new techniques and tools designed to improve management and facilitate this transformation. Cost accounting is one of the most popular tools used in the local governments. However their successfully implementation is far from being achieved in some areas at local level such as public sport services, which have important necessities of improve and update their financial management. This research examines the implementation of a cost accounting system in eight public sports organizations at local level in Spain. Through action research and multiple case study, we analyzed the starting situation, the cost study course, conditions for success, barriers encountered and the real utility of cost accounting. A need for simplicity and clarity, both of the cost analysis system and the information provided, was identified as a key factor for successful implementation along with a need to define the sports facilities and sport activities as core factors. The main problem identified during the implementation process was the poor quality of starting information related to the consumption and allocation of resources. Finally, our findings highlight the usefulness of a comprehensive cost accounting study for tasks as important as fixing prices or planning the sports activities to be offered. Springer Science+Business Media New York, 2014 Sport management nationallicence Management accounting nationallicence Sport facilities nationallicence Public management nationallicence Action research nationallicence García-Unanue Jorge IGOID Research Group, Avda. Carlos III s/n, 45071, Toledo, Spain aut Felipe José IGOID Research Group, Avda. Carlos III s/n, 45071, Toledo, Spain aut Gallardo Leonor IGOID Research Group, Avda. Carlos III s/n, 45071, Toledo, Spain aut Systemic Practice and Action Research Springer US; http://www.springer-ny.com 28/2(2015-04-01), 111-123 1094-429X 28:2<111 2015 28 11213 https://doi.org/10.1007/s11213-014-9322-3 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s11213-014-9322-3 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- García-Unanue Jorge IGOID Research Group, Avda. Carlos III s/n, 45071, Toledo, Spain aut NATIONALLICENCE 700 1- Felipe José IGOID Research Group, Avda. Carlos III s/n, 45071, Toledo, Spain aut NATIONALLICENCE 700 1- Gallardo Leonor IGOID Research Group, Avda. Carlos III s/n, 45071, Toledo, Spain aut NATIONALLICENCE 773 0- Systemic Practice and Action Research Springer US; http://www.springer-ny.com 28/2(2015-04-01), 111-123 1094-429X 28:2<111 2015 28 11213