Management Control Packages: A Literature Review and Guidelines for Public Sector Research

26 Pages Posted: 16 Nov 2018

See all articles by Berend van der Kolk

Berend van der Kolk

IE Business School, department of Accounting and Management Control

Date Written: November 15, 2018

Abstract

Management control (MC) elements, such as performance measures and procedures, can motivate employees to act in line with the organizational goals. Although examining MC elements as an interconnected ‘MC package’ has the potential to make significant contributions to ongoing debates, to date this approach is largely absent in the public sector 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.

Keywords: management control, package, packages, literature review, guidelines

JEL Classification: M41

Suggested Citation

van der Kolk, Berend, Management Control Packages: A Literature Review and Guidelines for Public Sector Research (November 15, 2018). Available at SSRN: https://ssrn.com/abstract=3285285 or http://dx.doi.org/10.2139/ssrn.3285285

Berend Van der Kolk (Contact Author)

IE Business School, department of Accounting and Management Control ( email )

Calle Pedro de Valdivia 21
Madrid, Madrid 28006
Spain

HOME PAGE: http://www.ie.edu/business-school/faculty-and-research/faculty/berend-van-der-kolk/

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