Efficiency Counts: Developing the Capacity to Manage Costs at the Air Force Material Command

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By

Fred Thompson

Grace and Elmer Goudy Professor of Politics

Willamette University Atkinson Graduate School of Management 370-6228 fthompso@williamette.edu

Michael Barzelay

Professor of Public Management and the Head of the Department of Management

London School of Economics and Political Science Interdisciplinary Institute of Management M.Barzelay@lse.ac.uk

This report presents research on the Air Force Materiel Command’s experience in which a significant, if partial, transformation of expenditure planning and financial management rules and routines occurred within a period of fewer than three years. Financial ManagementOrganizational Transformation