“…As pointed out, an ever‐growing list of calculative techniques and practices has emerged with the aspiration of improving transparency, accountability, and efficiency (Arnaboldi, Lapsley, & Steccolini, ; Lapsley, ). However, contemporary developments in public administration imply an increasingly multifaceted and intangible context for public service delivery, where wickedness, hybridity, cocreation, and fragmentation are common features (Denis, Ferlie, & Van Gestel, ; Jacobs & Cuganesan, ; Kastberg & Lagström, ). This applies regardless of whether the position is that NPM is replaced by some post‐NPM paradigm, or that NPM is still alive and increasingly sedimented or layered with other reform logics (see Christensen & Laegreid, ; Hyndman & Lapsley, ; Hyndman & Liguori, ; Mahoney & Thelen, ; Pollitt & Bouckaert, ).…”