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Uses of Management Control Tools in the Public Healthcare Sector

Author

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  • Nicolas Petit

    (Renmin University of China)

  • Gulliver Lux

    (University du Québec à Montréal-UQAM)

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.

Suggested Citation

  • Nicolas Petit & Gulliver Lux, 2020. "Uses of Management Control Tools in the Public Healthcare Sector," Public Organization Review, Springer, vol. 20(3), pages 459-475, September.
    • Handle: RePEc:kap:porgrv:v:20:y:2020:i:3:d:10.1007_s11115-019-00456-2
    DOI: 10.1007/s11115-019-00456-2
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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    Keywords

    Tools; Use; Role; Healthcare sector;
    All these keywords.

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