Abstract
PurposeThe purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.Design/methodology/approachThe paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.FindingsIn the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.Originality/valueWith the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.
Highlights
For example, Hartley et al (2017), who stress the importance of studying what contributes to the loss of the strategic alignment, the following research question was constructed: How do management control practices enable and/or constrain strategic alignment? The resulting findings are presented as three proposals that researchers and practitioners potentially need to be aware of when working with strategic management and management control practices, while simultaneously working towards public value. They are (1) strategic alignment is vulnerable to management control practices that have a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices
Strategic alignment is vulnerable to management control practices that have a strong focus on performance measurements
The findings suggest that strategic alignment is vulnerable to management control practices that have a strong focus on performance measurements
Summary
The last decade has seen a growing interest among scholars to study strategic management triangle in the in the public sector. An increasing number of scholars have taken an interest in strategic management from a public value approach It has become important to create public value strategy work and strategic management. A public value approach to strategic management focuses leaders and managers on envisioning the value the organisation can create by developing and implementing strategy, using performance measures and systems and leading strategic change (Spano, 2009). In a literature review on public value accounting, Bracci et al (2019) only found 14 published articles. Public value management and Moore’s (1995) strategic triangle are often used to enhance understanding of public value accounting
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