https://orcid.org/0000-0003-2011-4585
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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.
IMPACT
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.
Acknowledgements
This paper is partly based on the author’s PhD thesis, completed at the University of Groningen (Van der Kolk, Citation2016). The author would like to thank Paula van Veen-Dirks, Henk ter Bogt, Marko Reimer, Andrew Massey, Michaela Lavender and Public Money & Management’s two anonymous reviewers for their constructive feedback on earlier versions of this paper.
Disclosure statement
No potential conflict of interest was reported by the author(s).
ORCID
Berend van der Kolk http://orcid.org/0000-0003-2011-4585