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| Author: | Wiesel, F. Modell, S. Moll, J. |
| Title: | Customer orientation and management control in the public sector: A garbage can analysis |
| Journal: | European Accounting Review
2011 : VOL. 20:3, p. 551-581 |
| Index terms: | customers decision making management control public sector service Scandinavia Nordic countries Sweden |
| Freeterms: | orientation models |
| Language: | eng |
| Abstract: | This paper deals with the implications of citizens being framed as 'customers', exploring customer orientation (herein as: cst-ortn.) efforts for management (henceforth as: mgmt.) control (as: ctrl.) based on a field study in a Swedish central government agency. The prior research on this topic is herein extended with insights from the garbage can literature, focusing on a key decision making process involved in making extant mgmt. ctrl. practices more customer-focused. It is suggested that cst-ortn. initiatives will commodify public services and narrow the interests served by public sector organizations. Attention is drawn onto how conflicting institutional arrangements fostered a garbage can situation harming radical change in mgmt. ctrl. practices. The garbage can analysis offers a bridge btw. critical and institutional perspectives by re-instating a focus on decision-making. It is shown how the intricacies of decision making may moderate the power included in novel mgmt. crtl. practices etc. This analysis also raises important policy implications etc. |
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