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The Impact of Management Control on Employee Motivation and Performance in the Public Sector

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  • Berend van der Kolk
  • Paula M.G. van Veen-Dirks
  • Henk J. ter Bogt

Abstract

This study examines the relations among various types of management control, intrinsic and extrinsic motivation, and performance in the public sector. We draw on motivation crowding theory and self-determination theory to argue that four different types of management control (i.e. personnel, cultural, action, and results control) are likely to have an influence on intrinsic motivation and/or extrinsic motivation. We test a structural equation model using survey data from 105 similar departments in the public sector. Our findings indicate that the use of personnel and cultural controls is positively associated with employees’ intrinsic motivation, and that the use of results controls is positively associated with employees’ extrinsic motivation. Moreover, both intrinsic motivation and extrinsic motivation are positively associated with performance. Taken together, these findings support the idea advocated by New Public Management proponents that results control can enhance employee motivation and performance in the public sector. However, the findings also highlight an essential nuance; in addition to results control, personnel and cultural controls are also important, as they enhance intrinsic motivation and performance. This implies that a sole focus on results control is too narrow and can lead to suboptimal levels of employee motivation and performance in the public sector.

Suggested Citation

  • Berend van der Kolk & Paula M.G. van Veen-Dirks & Henk J. ter Bogt, 2019. "The Impact of Management Control on Employee Motivation and Performance in the Public Sector," European Accounting Review, Taylor & Francis Journals, vol. 28(5), pages 901-928, October.
    • Handle: RePEc:taf:euract:v:28:y:2019:i:5:p:901-928
    DOI: 10.1080/09638180.2018.1553728
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    Cited by:

    1. Paula M. G. Veen-Dirks & Marijke C. Leliveld & Wesley Kaufmann, 2021. "The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 269-294, June.
    2. Valentina Beretta & Chiara Demartini & Sara Trucco, 2021. "The perceived managerial discretion: A methodological perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 123-140.
    3. Laura Khachan & Maïté Rateau & Laurent Cappelletti, 2020. "Sales Measures do not fit all: A little bit of everything," Post-Print hal-02888080, HAL.
    4. Felício, Teresa & Samagaio, António & Rodrigues, Ricardo, 2021. "Adoption of management control systems and performance in public sector organizations," Journal of Business Research, Elsevier, vol. 124(C), pages 593-602.

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