Accounting in detail: Accounting for individual performance

Abstract

The introduction of new accounting systems and performance measures have been an important dimension of recent government initiatives to introduce greater accountability in the public sector. In this paper I argue that in order to fully appreciate the impact of these initiatives, we must also consider the way in which individuals have been called upon to account for their performance. Individual performance evaluation, however, cannot be understood solely in budgetary and financial terms as has tended to be the case in the accounting literature. This paper examines how individuals have been required to account for their performance through the techniques of the examination and the confession. These techniques are examined as disciplinary practices that have an impact both on how the individual understands the process of being accountable and how accountability is constructed within organisations. By broadening our understanding of the process of individual performance evaluation, I argue that we may better understand how individuals become implicated in broader political strategies for redefining public sector accountability. The university sector is used here as an example. ©1996 Academic Press Limited.