Management control packages: a literature review and guidelines for public sector research |
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Authors: | Berend van der Kolk |
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Institution: | Department of Accounting and Management Control, IE Business School, IE University, Spain https://orcid.org/0000-0003-2011-4585 |
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Abstract: | ABSTRACTThe 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. |
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Keywords: | Accounting control management control method package |
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