The Chartered Institute of Public Finance and Accounting (CIPFA) is the leading accountancy body for public services, whether in the public or private sectors. Many existing members occupy positions of influence in Local Authorities, NHS Trusts, Central Government, Housing, Education, Water, Electricity and Gas companies and private sector organisations such as Nationwide Building Society, IBM, Marks and Spencer and the World Bank.
CIPFA members are also employed by all of the top accounting firms.

Discussion points
1 How might management accounting in public services differ from management accounting in profit-making organisations?
2 Why would the Nationwide Building Society and Marks and Spencer be listed as ‘public service’
providers?