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Translating ambiguous reforms: doing better next time?

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

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Identification Number: 10.1016/j.mar.2010.10.005


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:
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: 14 Jun 2024 23:12

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