Network control and balanced scorecard as inscriptions in purchaser–provider arrangements: insights from a hybrid government agency

Nur Haiza Muhammad Zawawi and Zahirul Hoque

Accounting, Auditing & Accountability Journal, 2020, vol. 35, issue 3, 981-1005

Abstract: Purpose - This article examines the power of management control mechanisms as “inscriptions” for bringing the interests of organisations within a purchaser–provider network into alignment. Design/methodology/approach - The study contributes to accounting and accountability literature in hybrid organisations by applying actor-network theory to a case study organisation. This enables an analysis of how a government agency, operating as a social service provider to the community, developed and used management control mechanisms in its intra-organisational units to ensure its operations were aligned with the expectations of inter-organisational networks in a purchaser–provider context. Data were collected using open-ended interviews and by examining internal accounting and management reports, government archival records and newspaper articles. Findings - Analysis of the results demonstrates that inter-organisational network control was internalised within the provider organisation because of the ability of the controls to function as inscriptions that influenced organisational actions. The authors conclude that the network control travelled across boundaries over time and was assimilated by the provider organisation to become its internal management control mechanisms. Research limitations/implications - A single case study of a government service provider agency may limit the generalisation of the findings to other hybrid entities or networks. The significant practical essence of this study lies in the diversity within the results that offer a rich representation of the impact of purchaser–provider arrangements on internal organisational systems within a hybrid public sector setting. Originality/value - The outcomes enhance knowledge of how a hybrid government agency developed, mobilised and institutionalised its management control mechanisms to ensure the activities of one party are consistent with the other parties' expectations within a network.

Keywords: Hybrid public sector organisations; Network controls; Purchaser-provider; Actor-network theory; Balanced scorecard (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-11-2019-4242

DOI: 10.1108/AAAJ-11-2019-4242

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