Since about 1985, Dutch municipalities and provinces, i.e. local government, initiated many reforms and change projects in the field of their management control, which are lumped together here as ‘management changes’. Was the introduction of these changes mainly based on functionalist, ‘rational’ considerations, that is, a wish to improve economic performance, as New Public Management suggests? Or did economically seen irrational considerations perhaps also play a part, for example, a wish to follow new management trends and to look ‘modern’? Based on documents and interviews with 23 politicians and professional managers in twelve Dutch municipalities and two provinces, this explorative paper examines experiences with various management cha...