Management control practices in interorganizational initiatives: The case of a public program

• Published in: Financial accountability & management 2023-08, Vol.39 (3), p.493-513
• Main Authors: Barretta, Antonio Davide, Noto, Guido
• Format: Article
• Language: English
• Subjects: collaborative governance; interorganizational initiative; management accounting; management control; public network
• ISSN: 0267-4424; 1468-0408
• DOI: 10.1111/faam.12349

In the last decades, public management and accounting scholars have focused increasingly on the study of interorganizational initiatives involving multiple public organizations in the pursuit of common goals. This paper is an investigation of management control in a public interorganizational program. It adopts a “management control as a package” approach with the aims of (i) identifying the control mechanisms used in interorganizational initiatives; (ii) exploring the interdependencies between them; and (iii) understanding the contribution of organizational controls in supporting collaborative actions. To address the research objectives, this paper presents the case study of a public initiative. The empirical research combines an interventionist approach with semistructured interviews. As a result, the research highlights that management controls in public interorganizational initiatives could require a package of multiple control mechanisms interdependent; moreover, controls at the inter and intraorganizational level influence each other to guide administrations toward the achievement of common objectives. In particular, in the case analyzed, interorganizational controls seem to support public organizations in overcoming the silo logic that often characterizes public administrations’ structure.