This paper addresses the relationship between “new” and the “old” public performance management; the dialogue between imported idealistic designs and the inherently stable existing (performance) management systems (Carmona & Grönlund, 2003; Hyvönen, Järvinen, Pellinen, & Rahko, 2009; Scapens...

The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to...