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PETER MILLER* INTRODUCTION How can we assess the performance of others? This apparently simple question has been at the heart of management and cost accounting for a century or so. The calculating self is central to this aspiration to evaluate and act upon the actions of others (Miller, 1994). The individual endowed with the ability to compare and calculate the costliness of his or her actions, and that of others, owes much to the battery of devices that management accounting has developed. Standard costing and budgeting, Return on Investment, Discounted Cash Flow, Breakeven Analysis, Activity Based Costing, the Balanced Scorecard and much more all share this aspiration to create and shape the capacity of individuals to calculate and to measure the performance of themselves and others. The Modernising Government agenda in the UK, as it has developed in the past decade or so, poses a particular challenge for this desire to measure performance. For the aspiration to create calculating selves, which has extended from the private sector to the public sector since the mid-1980s, comes into contact here with a separate process: the hybridisation of expertise and organisational forms that the Modernising Government agenda requires and inspires (Miller,
Financial Accountability & Management – Wiley
Published: Feb 1, 2006
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