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Uses of Management Control Tools in the Public Healthcare Sector

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Abstract

This study focuses on identifying the specific uses of management control tools in public organizations. This research is based on interviews with managers from 43 organizations in the healthcare sector. Data was analyzed and interpreted through the methodology proposed by Gioia et al. Organizational research methods, 16(1), 15-31, (2013). The different uses specified by managers of these organizations were compared with Henri’s work Accounting, organizations and society, 31(1), 77-103, (2006). Findings show matching elements, as well as differences in public sector specificities. This study ends with a discussion about the non-use of existing tools, the multi-uses of tools and the observable dichotomy between political and management uses.

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Notes

  1. In this study, all the French quotations were translated into English by a translator.

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Authors and Affiliations

  1. Sino-French institute of Suzhou, Renmin University of China, Suzhou, Jiangsu, 215123, People’s Republic of China

    Nicolas Petit

  2. Accounting Department, University du Québec à Montréal-UQAM, Montréal, Canada

    Gulliver Lux

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  1. Nicolas Petit
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  2. Gulliver Lux
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Correspondence to Nicolas Petit.

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All procedures performed in studies involving human participants were in accordance with the ethical standards of the institutional and/or national research committee and with the 1964 Helsinki declaration and its later amendments or comparable ethical standards.

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Petit, N., Lux, G. Uses of Management Control Tools in the Public Healthcare Sector. Public Organiz Rev 20, 459–475 (2020). https://doi.org/10.1007/s11115-019-00456-2

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