In conclusion, we would argue that NPM, through the application of 'accounting logic', has provided the opportunity for the implementation of a neo-liberalist approach. This combines elements of task control characteristic of classical management alongside a market approach. Rather than provide some relaxation of the central control of the hierarchy, the thrust has been to reduce the autonomy of the professional. Hence 'accounting logic' provides a technology for implementing a control of professionals akin to the scientific management approach. The legislative activity following the election of the New Labour government has intensified these changes. Whether this intensification of control is good or bad needs to be debated. In this debate we could draw upon what is now known about the implementation of scientific management at the start of the twentieth century. The advisability of the current changes remains substantially un-debated, especially with regard to the potential effects on professional activity. In this respect we must be aware that the imposition of 'accounting logic' is not an imposition of a neutral technical control device, but has constitutive power through the visibilities it creates. Our plea is for some broader evaluation of the changes (Laughlin and Broadbent 1996; Broadbent and Laughlin 1997a). This should include consideration of the imposition of accountabilities that are meaningful to the professionals themselves as well as to those for whom they provide their services, both as individuals and as members of a wider society.