Arnaboldi, Michela and Palermo, Tommaso 
ORCID: 0000-0002-6021-6052
(2011)
Translating ambiguous reforms: doing better next time?
Management Accounting Research, 22 (1).
pp. 6-15.
ISSN 1044-5005
Abstract
The relevance of management accounting as an instrument of change continues to be a major focus of debate among commentators on public sector reforms. This paper investigates the translation of a key management accounting concern – performance-based appraisal and reward systems – in three central government organisations. Local translations of the management accounting technology reveal distinct divergences and achievements, with the ambiguity inherent in reforms shaped by a confluence of actors, events and technologies. The study concludes by discussing two issues – the role of management accounting and the intersection of rationalities and technologies with the specificities of local settings – that help shed light on the differing outcomes within the three organisations.
| Item Type: | Article |
|---|---|
| Official URL: | http://www.elsevier.com/wps/find/journaldescriptio... |
| Additional Information: | © 2010 Elsevier |
| Divisions: | Accounting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance J Political Science > JS Local government Municipal government |
| Date Deposited: | 20 Jun 2011 08:29 |
| Last Modified: | 11 Dec 2024 23:54 |
| URI: | http://eprints.lse.ac.uk/id/eprint/36823 |
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