Full Terms & Conditions of access and use can be found at https://www.tandfonline.com/action/journalInformation?journalCode=rpmm20 Public Money & Management ISSN: 0954-0962 (Print) 1467-9302 (Online) Journal homepage: https://www.tandfonline.com/loi/rpmm20 Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting Margarita Labrador & Jorge Olmo To cite this article: Margarita Labrador & Jorge Olmo (2019): Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting, Public Money & Management, DOI: 10.1080/09540962.2019.1583910 To link to this article: https://doi.org/10.1080/09540962.2019.1583910 Published online: 22 May 2019. Submit your article to this journal Article views: 12 View Crossmark data