| Zdroj: |
Svanholt, A K 2013, ' Managing Conflicting Goals in the Social Services in Danish Municipalities : Conference paper ', Paper presented at Management Accounting Research Group, Birmingham, United Kingdom, 21/11/2013-22/11/2013 . |
| Popis: |
This paper explores how middle managers in public sector organisations within the social services use management control systems (MCS) in order to create balance between potentially conflicting goals. By employing a case study setting, the paper investigates the tension between the necessity for tight control with emphasis on meeting budgetary targets and the need for flexibility, enabling managers to prioritise, respond to changes and making room for emergent strategies and innovation. The findings indicate that use of diagnostic processes combining strict budget control with flexibility in managing resources enables managers to enhance quality in professional social work. However, when combined with boundary systems and beliefs system in order to enhance professional control, managers are in an even better position to comply with budgets and at the same time providing quality of care. |
