Mariannunziata Liguori, Durham University

Noel Hyndman, Queen's University Belfast

Henry Midgley, Durham University

Tjerk Budding, Vrije Universiteit Amsterdam

Laurence Ferry, Durham University

Patricia Gomes, Polytechnic University of Cávado and Ave

This special issue examines management control practices within public-service organisations, including government agencies, nonprofits, and charities. Control systems encompass cost control, budgeting, performance measurement, and accountability mechanisms. Public-service organisations face unique challenges compared to for-profit entities, including multiple objectives, diverse stakeholders, and social missions that must be evaluated and communicated to both external and internal audiences.

The special issue addresses a research gap regarding the current role and design of internal organisational controls in public services. It seeks contributions exploring how control systems function individually and collectively, how they shape dialogue among stakeholders, and how they influence the creation of public value. The editors welcome diverse methodological approaches and international comparative studies on management control, performance measurement frameworks, budgeting practices, and accountability dynamics in public-service contexts.

Appel publié par Financial Accountability and Management. Voir l'appel sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Different forms and roles of management-control practices
• The interaction between performance-measurement frameworks and controls
• Linkages between non-financial performance targets and financial allocations in the budget process
• The potential for (and consequences of) the over-use of non-financial performance targets and the embracing of 'simple' (or simplistic) overall performance frameworks
• The alignment of performance targets at various organisational and inter-organisational levels
• Studies of contexts where the use of judgement in decision making is (or should be) paramount, and the possible consequences when it is not
• How internal and external controls work together and their effects on public-service provision
• How performance-measurement frameworks can be constructed using the participation of different stakeholder groups
• Different forms of budgeting and their development over time
• The exploring of contexts where tight-central budgeting and looser more-flexible budgeting systems might be beneficial
• The historical evolution of internal control
• The role of boards, controllers and line managers in the context of different organisational budgeting and performance-management systems
• Inter-organisational controls and practices
• How service users (or beneficiaries) contribute to shaping control and accountability processes
• How nonprofit organisations contribute to the delivery of public services in a perspective of network governance

Timeline

• July 16, 2027: Submission deadline