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Innovation in Public Sector Management Control Systems in the Context of New Public Management: A Case of an Australian Public Sector Organization

Author

Listed:
  • Anup Chowdhury

    (Department of Business Administration, East West University)

  • Nikhil Chandra Shil

    (Department of Business Administration, East West University)

Abstract

This study is about the exploration of innovative management control systems in the context of New Public Management (NPM) initiatives. NPM initiatives created the changes to the structure and processes of public sector organizations with the objective of getting them to run better. A government department in the Australian Capital Territory (ACT) has been selected as the field for investigation. This study draws on a single theoretical perspective, Giddens’s structuration theory to understand the management control systems evolved in the researched organization. Qualitative research methodology is applied to obtain a better understanding of the phenomena. Case-based research method is used in developing a complete understanding of the relative role of controls in the management of organizational performance. In this study, it is argued that the researched organization has adopted various management control tools to improve its performance and demonstrate transparency and accountability. Some of the control tools it has adopted are the innovations in the public sector. It appears from the case that these adopted management control tools forced the researched organization towards better performance supporting the rationale of adopting New Public Management practices.

Suggested Citation

  • Anup Chowdhury & Nikhil Chandra Shil, 2016. "Innovation in Public Sector Management Control Systems in the Context of New Public Management: A Case of an Australian Public Sector Organization," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 12(4), pages 99-125.
    • Handle: RePEc:aae:journl:v:12:y:2016:i:4:p:99-125
    DOI: 10.7341/20161245
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    References listed on IDEAS

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    1. Cristiano Busco, 2009. "Giddens’ structuration theory and its implications for management accounting research," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 13(3), pages 249-260, August.
    2. Hoque, Zahirul, 2005. "Securing institutional legitimacy or organizational effectiveness? A case examining the impact of public sector reform initiatives in an Australian local authority," Working Papers aef_2005_10, Deakin University, Department of Economics.
    3. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    4. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    5. Helen Irvine & Michael Gaffikin, 2006. "Getting in, getting on and getting out: reflections on a qualitative research project," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 115-145, January.
    6. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
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    Cited by:

    1. Anup Chowdhury & Nikhil Chandra Shil, 2019. "Influence of New Public Management Philosophy On Risk Management, Fraud and Corruption Control and Internal Audit: Evidence from an Australian Public Sector Organization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 486-508, December.

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