Reflecting on attempts to develop a financial management information system for the probation service in England and Wales: Some observations on the relationship between the claims of accounting and its practice

The practice of implementing the British Financial Management Initiative (FMI) in public sector organizations has been subjected to little detailed processual analysis. This paper seeks to provide such an analysis by examining the FMI's application in the Probation Service in England and Wales, with particular attention being given to the attempt by private sector management consultants to design a Financial Management Information System (FMIS) for the Service. In so doing, the paper can be seen as a response to calls for studies of public sector accounting in action. The case study presented highlights the contrast between the general potential and the practical achievements of such a central government initiative, whilst at the same time serving to explore, and to develop understanding of, the forces and mechanisms giving motion to accounting-based initiatives in the U.K. public sector. © 1994.