Purpose – The purpose of this paper is to provide a qualitative analysis of change in order to understand which factors inhibit or, conversely, facilitate the enactment process of managers' performance appraisal and reward systems. Design/methodology/approach – The problem is investigated...

Purpose – The purpose of this paper is to explore the adoption of managerial innovations in the public sector, identifying the reasons why their uptake and use may fail. Design/methodology/approach – The problem is investigated empirically through a case study approach. The change processes...

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...