New development: management control for emergent risks in the public sector—a levers of control perspective

Vasileios, G. and Favotto, A. (2022) New development: management control for emergent risks in the public sector—a levers of control perspective. Public Money and Management, 42(6), pp. 417-419. (doi: 10.1080/09540962.2021.1986301)

Abstract

To what extent are competing notions of risk captured by management control systems (MCS) in public service organizations (PSOs)? The authors revisit the conceptual underpinnings of the levers of control framework and argue that it offers a point of departure for theorizing the dynamic interplay between risk and control in PSOs. At both intra- as well as inter-organizational levels, the framework can reflect competing notions of risk and uncertainty, offering valuable insights for practice.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Favotto, Dr Alvise
• Authors: Vasileios, G., and Favotto, A.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Public Money and Management
• Publisher: Taylor & Francis
• ISSN: 0954-0962
• ISSN (Online): 1467-9302
• Published Online: 12 October 2021
• Copyright Holders: Copyright © 2021 The Authors
• First Published: First published in Public Money and Management 42(6): 417-419
• Publisher Policy: Reproduced under a Creative Commons License