Carmela Barbera

Conflicts of Interest The authors declare no conflicts of interest. References , , and . 2023. “A Recipe for Success? The Importance of Perceptions of Goal Agreement in Cross-Sector Collaboration.” Public Administration 102, no. 2: 370–387. , , and . 2022. “Accounting and Accountability for the Digital Transformation of Public Services.” Financial Accountability & Management 38, no. 2: 145–151. https://doi.org/10.1111/faam.12314. , and . 2025.

1 Introduction Performance measurement systems have been increasingly adopted and refined over the past few decades (Garengo and Sardi 2021; Steccolini et al. 2020). Underlying these developments is a vision of such systems as fundamental tools for public organizations to strengthen accountability and decision-making, support managers, and bring about managerial ways of thinking (Van Dooren et al. 2015; Vogel and Hattke 2018).

1 INTRODUCTION The governmentality literature in accounting has provided rich evidence of the role of accounting technologies in connecting different actors, interests, arenas, and aspirations to make the conduct of people and organizations measurable and programmable and thus governable (e.g., Miller & O'Leary, 2007; Miller & Power, 2013; Miller & Rose, 1990; Rose et al., 2006).