This paper examines why and how Abu Dhabi Police, have seen a succession of changes in various aspects of their management control. These management changes relate to such aspects of their strategic plan, balanced scorecard (BSC), European Foundation for Quality Management (EFQM), Key Performance Indicators (KPIs), zero based budget and organizational structure. All these reforms regarded as to the introduction of New Public Management (NPM). The focus lies in new institutional sociology (NIS), particularly the institutional change framework of Dillard et al. (2004): the economic and political level, organizational field level and organizational level. The Dillard’s framework accommodated many features of institutionalization but needed extension to incorporate the role of critical factors that influence the successful introduction and implementation of management accounting change in public sector organizations. The results based on the qualitative methodology confirm the impact of the critical factors at each level and the effects of those factors on the performance, management and accounting change within Abu Dhabi Police organization. However, why Abu Dhabi Police, adopted NPM lay in a complex, interrelated chain of institutions, including Abu Dhabi City government, change agency (internal and external consultants) and the United Arab Emirates (UAE) vision, mission and objectives
