<title/> This article explains why it is impossible to use cost and performance accounting in public administration purely as an instrument for internal management. The authors report on a survey in Switzerland which highlighted the different expectations that politicians and managers have for cost and...

This article illuminates the relationship between the increased importance management has gained in public institutions, and political reality in everyday work lives. It attempts to gauge the rationalities behind the managerial and the political system and derives a heuristic structure from...