Continuity and Discontinuity in Accounting Technology in Danish State Institutions

Abstract

The development of accounting technology in the Danish state sector is characterised by episodes of disruption and the longevity of certain principles that define accounting's accountability as involved in producing the state as a unit, as providing a continuous concern for productivity, and as providing the means by which a parliamentary democracy may work. The episodes of disruption may often repair on this trinity of issues. The recent transformations are radical as they introduce a new form of management via individualised ‘accounting‐cultured’ institutions and managers. They do so via a heightened emphasis on a core technology already in place supplemented by a new mode of output orientation rather than input orientation via a Company Accounts. In addition to reporting on spending, this set of accounts introduced a series of non‐financial measures such as productivity, quality, and customer satisfaction.