The purpose of this paper is to analyse how the effective interaction between management control and innovative information technologies gives rise to effective accountability of performance in the public sector, with particular reference to a public health organization.
This paper applied a retrospective longitudinal case study method for understanding how performance accountability is influenced by interaction between management control and innovative information technology. The research considered the Chronic Care system of the Local Health Authority (LHA) of Caserta (Italy).
The retrospective longitudinal case study highlights how the effective interaction between management control and innovative information technologies allows an effective accountability of performance in the LHA Caserta analysed, although such technological innovations derive from a package of management control systems that has been stratified over time.
The limitation of this paper is that only one case study is analysed, albeit in depth, while it would be interesting to consider more public health organizations.
This research contributes to the literature confirming that, although management control flows are the result of a management control package that has been formed over time, it is possible to promote a profitable integration between management control and IT innovations for fostering an effective performance accountability.
