Accounting and the celebration of rationality in human service delivery organizations

Emerging perspectives of control in human service delivery organizations are facilitated by rational accountability formulations whose tenets and assumptions remain basically unquestioned in organizational and accounting literature. This paper critiques the underpinnings of rational accountability formulations and their appropriateness for human service delivery organizations. In turn, a non-rational metaphor of the role of management accounting information is proposed which recognizes uncertainty for what it is rather than assuming the very certainties that cannot be found in the delivery of human services.