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Management control packages: a literature review and guidelines for public sector research

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  • Berend van der Kolk

Abstract

The effectiveness of a management control (MC) element, such as performance measurement, may depend on other MC elements, such as organizational values and training activities. This is why MC elements should be studied ‘as a package’, instead of as isolated elements. Although examining MC elements as a package has the potential to make significant contributions to ongoing debates, this approach is largely absent in the academic public sector management literature. This paper reviews the MC package literature, examines its implications for public sector research and practice, and aids future research by discussing research design choices and research directions.Management control (MC) elements can be used to motivate employees to act in line with organizational goals. The effectiveness of an MC element, such as a performance measure, can depend on other MC elements that are used in an organization, such as result-oriented values and training for new hires. This is why managers should contemplate the potential interplay of an MC element with other elements when they consider implementing, removing or examining the effectiveness of an MC element. This paper identifies barriers that may complicate the study of MC packages in the public sector, and presents guidelines and practical tips on how to overcome these potential barriers.

Suggested Citation

  • Berend van der Kolk, 2019. "Management control packages: a literature review and guidelines for public sector research," Public Money & Management, Taylor & Francis Journals, vol. 39(7), pages 512-520, October.
    • Handle: RePEc:taf:pubmmg:v:39:y:2019:i:7:p:512-520
    DOI: 10.1080/09540962.2019.1592922
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    Cited by:

    1. Hinrika Droege & Andrea Raggi & Tomás B. Ramos, 2021. "Overcoming Current Challenges for Circular Economy Assessment Implementation in Public Sector Organisations," Sustainability, MDPI, vol. 13(3), pages 1-22, January.
    2. Soufiane Kherrazi & Karim Saïd, 2022. "Managerial Practices Within Multilateral And Public-Funded R&D Collaborations," Post-Print hal-04205187, HAL.
    3. 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.
    4. Elena A. Fedchenko & Lyubov V. Gusarova & Margarita L. Vasyunina & Alexander S. Lozhechko & Anastasia A. Lysenko, 2022. "The Mechanism of Budget Management as an Element of Risk Control in Regulatory Authorities," Risks, MDPI, vol. 10(9), pages 1-18, September.

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