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This article focuses on rationalization, its dimensions, the possibilities of reasoned justification in the public sphere, and the technologies that would operationalize this. It does so through an analysis of the introduction of performance measurement in the Provincial Government of Alberta, Canada. We argue that performance measurement represents twin dimensions of rationalization: the pursuit of reason in human affairs, that is, the process of bringing to light the justifications by which actions and policies are pursued; and rationalization as the increasing dominance of a means-end instrumental rationality. The article illustrates how an initial enthusiasm by managers for the performance management initiatives was replaced with scepticism and cynicism. We show how the potential for reasoned justification was frustrated in practice, through a growing disparity between a discourse of reasoned justification and the practical operationalization of mechanisms of business planning and performance measurement. The search for reasoned justification and instrumental mastery are part of the same rationalization process, and these two contradictory, but inherently connected forces are an important explanation of the dynamics of managers' responses to organizational change.

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Uses Harding′s 1986 book. The Science Question in Feminism, as a framework for examining the implications of some feminisms for accounting. First explores feminist empiricism which challenges the exclusion of women from prominent professions. Second, addresses feminist postmodernism, which explores the differences among women and contends that no over‐arching feminist theory can be found. Third, analyses the feminist standpoint. Advocates that the current masculine system be replaced by one that is infused with a feminist perspective. Discusses and critiques each of the three theories, and explores the implications for accounting.

Purpose -The purpose of this paper is to re-examine accountability in a concrete historical context from the perspective of pragmatism and feminist theory. Design/methodology/approach -An archival case study of Hull House. Findings -Both pragmatism and feminist theory of Benhabib provide new insight into alternative conceptions of accountability, conceptions at odds with the prevailing and dominant emphasis on quantitative measures of performance. Further, this paper suggests that this limited view severely narrows the understanding of organizational "success." Research limitations/implications -While this research serves to problematize notions of accountability further, it leaves the task of developing alternative practices to future researchers. Originality/value -This paper contributes in two ways: first, there is a paucity of research linking pragmatism to the actual workings of concrete organizations. This paper begins to fill that gap. Second, this work draws the attention of accounting and other organizational researchers to the important role played by the settlement movement, and particularly Hull House, in the development of contemporary organizations.