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Contemporary Issues in Management Accounting$
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Alnoor Bhimani

Print publication date: 2006

Print ISBN-13: 9780199283361

Published to Oxford Scholarship Online: May 2007

DOI: 10.1093/acprof:oso/9780199283361.001.0001

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Modernizing government: the calculating self, hybridization, and performance measurement 1

Modernizing government: the calculating self, hybridization, and performance measurement 1

Chapter:
(p.198) 9 Modernizing government: the calculating self, hybridization, and performance measurement1
Source:
Contemporary Issues in Management Accounting
Author(s):

Liisa Kurunmäki

Peter Miller (Contributor Webpage)

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199283361.003.0009

This chapter begins by describing the modernizing government agenda and flexibilities of the Health Act 1999. It analyzes the aspirations of the reformers, and how they sought to link service delivery with broader political objectives. Based on fieldwork conducted in five sites, it explores how the modernizing government agenda and the injunctions to cooperate have been articulated and made operable in a range of locales. These issues are addressed under three sections. Section 9.3.1 starts from the premise that what is counted usually counts, and that performance measurement systems impact on the capacities and characteristics of the calculating self. Section 9.3.2 considers the multiple and overlapping performance measures that currently exist, and the ways in which they tend to respect organizational boundaries and limit the possibilities for hybridization. Section 9.3.3 considers the ways in which professional boundaries and self-identities impact on the modernizing government agenda. The chapter concludes by discussing the broader implications of these issues for management accounting research.

Keywords:   government agenda, modernizing government, performance measurement, Health Act 1999

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