The relevance of management accounting as an instrument of change continues to be a major focus of debate among commentators on public sector reforms. This paper investigates the translation of a key management accounting concern – performance-based appraisal and reward systems – in three...

This study aims at developing a performance measurement system (PMS) for research and development (R&D) activities carried out by public research centres. Public research institutions are characterized by multiple stakeholders with different needs, and the management of R&D activities requires...