This paper reports on a longitudinal case study of a public
sector (law enforcement) agency. A strategy-as-practice
perspective is adopted to focus on the role of management
accounting in the ‘doing of strategy’, that is, on what
is done, how it is done and by whom. The case is also
very much concerned with communication and relationships
with stakeholders. It exemplifies how management
accounting, including performance measurement and cost
and value management, help to create a shared framework
and a common language for framing certain information of
‘strategic importance’. Also explored is how management
accounting information relating to cost, value, outcomes
and impact is used to elevate constraints, reduce subjective
assessments and perceptions, and align resources, strategy
and operations among network partners.