haku: @indexterm Scandinavia / yhteensä: 486
viite: 10 / 486
| Tekijä: | Wiesel, F. Modell, S. Moll, J. |
| Otsikko: | Customer orientation and management control in the public sector: A garbage can analysis |
| Lehti: | European Accounting Review
2011 : VOL. 20:3, p. 551-581 |
| Asiasana: | customers decision making management control public sector service Scandinavia Nordic countries Sweden |
| Vapaa asiasana: | orientation models |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA