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Keywords: Management control systems
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (6): 302–323.
Published: 26 September 2025
... and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Management control systems Strategy Learning...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2020) 32 (3): 511–528.
Published: 02 July 2020
... appreciation of the main differences between managerial intentions in the design of management control systems (MCS) and employee perceptions regarding the role of such systems. Findings This research reveals that suppression of interactive systems and internal inconsistencies between different types...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2020) 32 (2): 267–289.
Published: 21 April 2020
...Per Nikolaj Bukh; Anne Kirstine Svanholt Purpose This paper examines how a public sector organization combined management control systems (MCS) to comply with increased uncertainty and conflicting objectives of tight budget control, flexibility, and quality care simultaneously. It also analyzes...
