#11955. New development: Management control for emergent risks in the public sector—a levers of control perspective

September 2026publication date
Proposal available till 03-06-2025
4 total number of authors per manuscript0 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Sociology and Political Science;
Finance;
Accounting;
Public Administration;
Business, Management and Accounting (all);
Places in the authors’ list:
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4 place - free (for sale)

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.
Keywords:
Emergent risks; levers of control framework; management control; public sector; risk management

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