관리통제시스템, 결과-지향적 문화 및 조직성과간의 관계

This study is one of the empirical studies to provide evidence on the effects of the use ofmanagement control systems in public sector organizations. New Public Management literaturehas argued that the use of result controls and incentives is key in improving the efficiency andeffectiveness of public sector organizations. The use of result controls and incentives will beassociated with a results-oriented culture, which subsequently will contribute in betterorganizational performance. However, management control systems literature suggests that adifferent use of result controls(communication or diagnostic use) and respectively the use ofother controls(cultural or action controls) may be equally or even more effective. This studyexplicitly test the NPM-argument using survey data from 95 tax offices. The results of this study indicate that the use of management control systems is positivelyassociated with a results-oriented culture, which in turn is associated with an increase inorganizational performance. However, it is the use of diagnostic and communication purposesrather than the use for incentive purposes that is associated with results-oriented culture. Inaddition, these results find that both the use of cultural and action controls contribute to aresults-oriented culture. This findings suggest that the NPM-argument that the use of incentives will increaseperformance through a results-oriented culture does not hold. Therefore manager of publicsector organizations need to seek other ways of management control systems to improveefficiency and effectiveness.