Strategy, political regulation and management control in the public sector: Institutional and critical perspectives

This paper mobilizes institutional and critical theories in examining how evolving management control practices, inspired by the balanced scorecard, mediated the process of strategy formation in a Swedish central government agency. Particular attention is paid to how this process was conditioned by...

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Bibliographic Details
Published in:Management accounting research 2012-12, Vol.23 (4), p.278-295
Main Author: Modell, Sven
Format: Article
Language:English
Subjects:
Accounting research
Attention
Balanced Scorecard
Central government
Controlling-Informationssystem
Critical theory
Discourse
Discourse strategies
Discourses
Government
Government agencies
Institutional theory
Institutionenökonomik
Management
Management accounting
Management control
Management controls
Management theory
Meaning
Organizational effectiveness
Organizational performance
Organizational power
Political discourse
Political regulation
Public sector
Regulation
Schweden
Strategic management
Strategic planning
Strategies
Strategy
Studienfinanzierung
Studies
Öffentliche Dienstleistung
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