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The aim of the case is to gain a better understanding of the accounting system change processes, in the context of public sector reforms, by focusing on the organisational level of analysis and studying the development path of accounting tools in a local government body over a decade. Change is deeply explored through the investigation of the interactions between managerial accounting tools and the social, organisational and institutional context of a public organisation. The main issues of the case are: (1) the identification of patterns in accounting renewal; (2) the identification and the analysis of possible gaps between the declared purposes and actual effects of changes in managerial accounting systems; and (3) the analysis of the role of the existing routines and culture in constraining the processes of change and their effects.