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...

This paper examines the adoption of a formal risk management framework in a large public sector organisation. The paper shows the relevance of risk management as an accountability tool, extended by means of disclosure to the scrutiny of distant others. The paper also reveals how the use of risk...