Three different governmental agencies in Norway have during the last years tried out a new account system in addition to the traditional cash principle. Trade union representatives and management in all three agencies and both politicians and bureaucrats in the relevant ministries have been interviewed by Fafo in order to map out different experiences and opinions. Does the new system affect division of powers inside the bodies, between politicians and the agencies and how does it affect the day-to-day running of the agencies? The report is financed by LO (The Norwegian Confederation of Trade Unions).