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Recently public interest in the police service in Australia has emanated from extensive media coverage and from rising public accountability expectations. In light of this, the current paper explores how far the accounting, accountability and performance management systems within "new public management" ideals have evolved within the Australian police services. More specifically, it explores the accountability framework, information for performance evaluation and public sector reform implications for an Australian state police service as a whole, and an individual police station, in particular. The findings suggest that the police service in Australia has a rigid accountability structure and is continuously subject to performance evaluations. Further, it has been found that there is considerable rise of "new public management" ideals within the police services in Australia. It was apparent that the reforms in the police service had a dual purpose – legitimizing the police service to the electorate and ordinary citizens, while encouraging efficiencies of resource use.
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