scholarly journals Internal reporting as a  tool of management control in the public sector

2015 ◽  
Vol 2015 (76/2) ◽  
pp. 209-218
Author(s):  
Bartłomiej Nita
Keyword(s):  
Public Sector ◽  
Management Control ◽  
The Public

The impact of management control systems on organisational change and performance in the public sector

2019 ◽  
Vol 15 (3) ◽  
pp. 473-495
Author(s):  
Nuraddeen Abubakar Nuhu ◽  
Kevin Baird ◽  
Ranjith Appuhami
Keyword(s):  
Public Sector ◽  
Dynamic Capabilities ◽  
Organisational Change ◽  
Management Control ◽  
Employee Empowerment ◽  
Strategic Flexibility ◽  
Interactive Approach ◽  
Content Type ◽  
The Public ◽  
And Performance

Purpose This study aims to examine the role of organisational dynamic capabilities (strategic flexibility and employee empowerment) in mediating the relationship between management control systems (MCSs), in particular the interactive and diagnostic approaches to using controls, with organisational change and performance. Design/methodology/approach Data were collected based on a mail survey of public sector organisations in Australia and analysed using structural equation modelling (SEM). Findings The findings indicate that strategic flexibility and employee empowerment mediate the association between the interactive approach to MCSs with organisational performance, and strategic flexibility mediates the relationship between the interactive approach to MCSs with organisational change. Practical implications The study’s findings inform public sector practitioners as to how to enact change within and enhance the performance of public sector organisations. Specifically, managers are advised to focus on the use of interactive controls and the development of two dynamic organisational capabilities, strategic flexibility and employee empowerment. Originality/value The study provides an initial empirical insight into the relation between controls and dynamic capabilities and their role in enacting change and performance within the public sector. The findings suggest that the achievement of new public management ideals is reliant upon the organisational environment, with change and performance facilitated by the interactive use of controls and strategic flexibility and employee empowerment.

scholarly journals The assessment of reaching management control objectives in the public sector entities – results of survey research

2016 ◽  
Vol 2016 (86(142)) ◽  
pp. 53-74
Author(s):  
Kazimiera Winiarska
Keyword(s):  
Risk Management ◽  
Public Sector ◽  
Survey Research ◽  
Questionnaire Survey ◽  
Research Method ◽  
Management Control ◽  
The Public ◽  
Detailed Instruction ◽  
Ministry Of Finance

The purpose of this article is to assess the realisation of goals of management control in public sector entities in Poland. To make the assessment, the authors formulated questions intended to confirm the knowledge of management control goals in practice. At the same time the questions interpreted the scope of realisation of individual goals of management control. The research method used was a questionnaire survey conducted in cities, towns and counties in Poland. The addresses were obtained from the Association of Polish Cities and the Association of Polish Counties. In total, 572 questionnaires were sent out of which 289 completed forms were sent back, which constitutes a 50-percent return. The respondents were allowed to fill the questionnaire on paper or online. The question-naires were distributed with the help of the Main Board of the Accountants Association in Poland. It appears from the gathered data that the concept of management control is accepted in the public sector and the goals are being realised. However, it was proposed to broaden the interpretation of risk management methods by means of a detailed instruction prepared by the Ministry of Finance.

IC and public sector: a structured literature review

2015 ◽  
Vol 16 (2) ◽  
pp. 267-284 ◽  
Author(s):  
John Dumay ◽  
James Guthrie ◽  
Pina Puntillo
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Empirical Research ◽  
Central Government ◽  
Longitudinal Research ◽  
Management Control ◽  
Content Type ◽  
The Public ◽  
Third Stage ◽  
Structured Literature Review

Purpose – The purpose of this paper is to present a structured literature review of the public sector intellectual capital (IC) literature. It is, in part, motivated by a recent review of the IC literature by Guthrie et al. (2012, p. 74), who found that the public sector is one of the least addressed areas of IC research. Design/methodology/approach – This paper presents a structured literature review of public sector IC articles that is as up to date as possible. The authors use and update the dataset from Guthrie et al. (2012) to include another five plus years of data, including seven articles appearing in this special issue. Findings – The public sector IC has a primary research focus on central government and central government agencies, education (especially universities), Europe (especially Italy and Spain) and empirical research using case studies mainly investigating management control and strategy. It appears public sector IC researchers are firmly entrenched in performative third-stage research, investigating “how” IC works in organisations rather than offering normative solutions. Research limitations/implications – Three areas offered as a way of forwarding public sector IC research. First, there is a need to expand public sector IC research from beyond the confines of education (university) research. There is also an opportunity for a study to synthesise the findings. Second, there is also a need for more longitudinal research in public sector IC because IC is not an event, but a journey. Third, there is an opportunity for researchers to undertake empirical research with organisations to develop and test IC frameworks and models in specific public sector contexts. Practical implications – The authors call for researchers to consider helping public sector practitioners implement IC frameworks and models through interventionist research. In keeping with the performative third-stage IC research agenda, interventionist research makes it possible for academic researchers to act as a catalyst for implementing IC frameworks and models in practice. Originality/value – This paper is a must read for IC researchers wanting to embark on public sector research. The paper outlines how public sector IC research has developed, offers critique and outlines future opportunities for research that has potential impact, rather than concentrating on already well-researched contexts.

Strategic Knowledge Management Models and Tools in the Public Sector

2019 ◽  
pp. 231-253
Author(s):  
Filippo Zanin ◽  
Giulio Corazza
Keyword(s):  
Public Sector ◽  
Organizational Performance ◽  
Performance Management ◽  
Process Management ◽  
Management Control ◽  
Plan Implementation ◽  
Strategic Performance ◽  
The Public ◽  
Strategic Intent ◽  
Performance Measurement Systems

Universities are a particular public entity where knowledge is a critical competitive resource. One of the main economic and social aims of universities is the generation of new knowledge for supporting innovation activities of knowledge capital-intensive industries. For ensuring the implementation of effective knowledge transferring process, management control systems tools, typically adopted in the private businesses sector, may effectively be used in public sector. In particular, the adoption of strategic performance measurement systems (SPMS) become important in public sector because it should affect organizational performance. Management studies have not taken into account explicitly the role of the SPMS in the public sector. This study aims to fill these gaps and demonstrates how SPMS influence organizational performance by supporting the strategic plan implementation of Ca' Foscari University of Venice. More specifically, the authors analyze how the use of SPMS facilitate strategic control and the mobilization of strategic organizational knowledge into a coherent strategic intent.

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