Beneath the 'Beyond Bean Counting' Reports: Research, professional practice and politics in the public sector

The 'Beyond Bean Counting' reports (1997, 2000) sought to provide 'benchmark' descriptions of financial management practices in Australian public sector organisations. Based on survey research, the reports painted a bleak picture of the financial management and competencies of public sector managers. While many of the criticisms and reforms may have been deserved, the rationale for and methodology applied in researching these professional practices appears flawed. This paper critically evaluates the methods, results and findings of the reports, within the context of the prevailing political climate, providing a cautionary tale in researching professional practice in the public sector.