Management control instruments in political decision-making and control
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2017-07-14
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en
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This study uses actor-network theory as a lens through which a management control instrument such as the Duisenberg method can be regarded as a non-human actor that shapes the control process in the public sector, which answers the following research question: What could the Duisenberg method yield for public accountability with regard to political decision-making and control? In order to answer this question, the Duisenberg pilot at the province of Overijssel is examined by following the actors through interviews, observations and collecting documents. The analysis on the basis of the phases of translation by Callon (1986) shows that the Duisenberg method yields a sharper and more fundamental public accountability due to an improved information and control position of public representatives. However, the mobilization of the Duisenberg method appears to be heavily dependent on the improvement of the Duisenberg method as an obligatory passage point and a more extensive interessement and enrollment by the concerning public body.
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Faculteit der Managementwetenschappen