English abstract: This article examines how managers in a municipal social service department use and interpret accounting information and make sense of changes in social work when new methods of cost control, and consequently a need for a more cost-conscious behavior, are introduced. Previous...

English abstract: Allocation models distribute resources from an overarching level of control to decentralized service provider units using mathematical formulas. Performance based allocation models are characterized by involving incentives for effect. This article discusses how the production...