Projekter pr. år
Abstract
Purpose: This paper examines how a public sector organization combined management control systems (MCS) to comply with increased uncertainty and conflicting objectives of tight budget control, flexibility, and quality care simultaneously. It also analyzes how middle managers interpret management control intentions and manage conflicting objectives, and how locally developed MCS are coupled with top management goals. Design/methodology/approach: This paper uses a case-study approach, based on interviews with top and middle managements, as well as document studies conducted at a medium-sized Danish municipality. Findings: Both constraining and enabling control systems empower middle managers and facilitate tight budget controls. Furthermore, middle managers play a crucial role in the use of MCS, develop local control systems, adjust existing control systems and influence the decisions and strategies of top management. Research limitations/implications: This paper is context-specific, and the role of accounting in professional work varies due to the specific techniques involved. Practical implications: This paper shows how MCS, including budgeting and planning systems, can be applied in social services to help middle managements obtain tight budget controls while also improving service quality. Originality/value: This paper adds to the limited extant research on the role of middle management in a control framework and demonstrates how MCS can balance conflicting goals in social services when uncertainty increases. Furthermore, this paper shows how the vertical coupling of MCS is tight when budgeting is employed for planning purposes.
Originalsprog | Engelsk |
---|---|
Tidsskrift | Journal of Public Budgeting, Accounting & Financial Management |
Vol/bind | 32 |
Udgave nummer | 2 |
Sider (fra-til) | 267-289 |
Antal sider | 23 |
ISSN | 1096-3367 |
DOI | |
Status | Udgivet - 2020 |
Fingeraftryk
Dyk ned i forskningsemnerne om 'Empowering middle managers in social services using management control systems'. Sammen danner de et unikt fingeraftryk.Projekter
- 1 Afsluttet
-
Økonomistyring på de specialiserede socialområder: Modstridende mål og omskiftelige betingelser
Bukh, P. N., Svanholt, A. K. & Christensen, K. S.
01/01/2019 → 31/12/2020
Projekter: Projekt › Forskning
Aktiviteter
- 2 Konferenceoplæg
-
Fra strategi til styring i fremtidens velfærdssamfund
Per Nikolaj Bukh (Foredragsholder)
10 okt. 2018Aktivitet: Foredrag og mundtlige bidrag › Konferenceoplæg
-
Skal den økonomiske styring være baseret på incitamenter til at skabe effekt?
Per Nikolaj Bukh (Foredragsholder)
11 jan. 2018Aktivitet: Foredrag og mundtlige bidrag › Konferenceoplæg
-
Controlling the Social Services in Danish Municipalities: How Managers Combine Tight Budget Control with Quality Care in a Professional Setting
Svanholt, A. K., 2023, Aalborg Universitetsforlag. 205 s.Bidragets oversatte titel :Styring af det specialiserede socialområde i Danske Kommuner: Hvordan ledere kombinerer stram budget styring med kvalitet i en professional kontekst Publikation: Ph.d.-afhandling
Åben adgangFil -
Balancing tight budget control and quality within social services in a Danish Municipality
Bukh, P. N. & Svanholt, A. K., 2022, I: Scandinavian Journal of Public Administration. 26, 3, s. 91-113Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review
Åben adgangFil