RUDN Journal of Public AdministrationRUDN Journal of Public AdministrationВестник Российского университета дружбы народов. Серия: Государственное и муниципальное управление2312-83132411-1228Peoples’ Friendship University of Russia named after Patrice Lumumba (RUDN University)3233910.22363/2312-8313-2022-9-3-302-315International Experience of Public AdministrationМеждународный опыт государственного управленияResearch ArticleManagement Control Systems as the Protagonist in Public Sector Reforms: Observations from Worldwide Selected LiteratureСистемы управленческого контроля как главный фактор реформ государственного сектора: обзор международной исследовательской литературыhttps://orcid.org/0000-0002-1773-8154ChowdhuryAnupЧоудхуриАнуп

PhD, Full Professor of the Department of Business Administration

доктор наук, профессор департамента бизнес-администрирования

anup@ewubd.eduhttps://orcid.org/0000-0001-5540-801XShilNikhil C.ШилНихил К.

PhD, Associate Professor of the Department of Business Administration

доктор наук, доцент департамента бизнес-администрирования

nikhil@ewubd.eduEast West UniversityУниверситет Восток Запад1410202293VOL 9, NO3 (2022)ТОМ 9, №3 (2022)30231514102022Copyright ©; 2022, Chowdhury A., Shil N.C.Copyright ©; 2022, Чоудхури А., Шил Н.К.2022Chowdhury A., Shil N.C.Чоудхури А., Шил Н.К.https://creativecommons.org/licenses/by-nc/4.0https://journals.rudn.ru/public-administration/article/view/32339

Management control systems are used in private sector in assisting management to achieve the goals of the organizations. In the 1980s the performance of public organizations in industrial economies has been the target of severe questioning and the main reason for such questioning is the comparisons with private sector standards of returns on investment and it turned public sector organizations from service orientation to commercial orientation. In this context the practitioners started to adopt new management approaches as the basis for improving performance in the public sector. This new management approach or management control systems in the public sector creates the changes to the structures and processes of public sector organizations with the objective of getting them to run better. The introduction of this new management approach in the public sector was to promote a culture of performance. The present study is an effort to understand the role of management control systems in the worldwide public sector reforms agendas by illustrating literatures from various parts of the world.

Системы управленческого контроля используются управленцами в частном секторе для достижения целей организаций. В 1980-х годах деятельность государственных организаций в индустриальных экономиках подвергалась серьезной критике на основе их сравнения со стандартами доходности инвестиций частного сектора, и это привело к тому, что организации государственного сектора перешли от ориентации на обслуживание граждан к коммерческой ориентации. В этом контексте в качестве основы для повышения эффективности работы в государственном секторе начали широко применяться новые подходы к управлению, в том числе системы управленческого контроля. Внедрение этого нового подхода к управлению в государственном секторе должно было способствовать формированию культуры эффективности. Настоящее исследование представляет собой попытку оценить роль систем управленческого контроля в глобальных программах реформ государственного сектора путем анализа исследовательской литературы из различных стран мира.

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