performance improvement and efficiency

Them, not us: why open book accounting is still in its infancy

By Dr Louise Dunne, Lead Housing Advisor, CIPFA Housing Network

Open book accounting has nothing to do with ‘accounting’ as such, and everything to do with smarter procurement and contract management. As a method for procuring and delivering services in the public sector, it can deliver, but not guarantee, considerable cost savings. Why then are so few public sector organisations adopting open book?

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