Do environmental and task
characteristics matter in the
control of externalized local
public services?
Unveiling the relevance of party
characteristics and citizens’ offstage voice
Daniela Cristofoli
University of Lugano, Lugano, Switzerland, and
SDA Bocconi School of Management, Milan, Italy
Angelo Ditillo
Universita
`
Bocconi and SDA Bocconi School of Management, Milan, Italy
Mariannunziata Liguori
Queen’s University, Belfast, Northern Ireland, and
SDA Bocconi School of Management, Milan, Italy, and
Mariafrancesca Sicilia and Ileana Steccolini
Universita
`
Bocconi and SDA Bocconi School of Management, Milan, Italy
Abstract
Purpose – The purpose of this paper is to investigate the mechanisms adopted by cities to control the
provision of externalized public services and to explore the determinants of such control choices.
Design/methodology/approach – The paper presents the results of a multiple case study based on
the experiences of three cities and three public services (transport, solid waste collection and home care
services for the elderly), where control mechanisms and their possible antecedents were analyzed.
Findings – The results show that the control models found in the cases analyzed do not correspond
to the “pure” patterns described in the private sector literature and that the factors identified by
management control contributions do not seem to be exhaustive in explaining the configuration of
control systems in the public sector. While environmental and task characteristics only partially
explain the adoption of certain configurations of control, the features of the control systems seem to be
rather influenced by variables that are related to party characteristics.
Originality/value – The paper shows that the combinations of control mechanisms are more
multifaceted than those presented in the literature, and that the factors identified in the private sector
literature do not seem to explain comprehensively the configuration of control systems in the public
sector.
Keywords Public sector organizations, Cities, Control systems, Italy, Corporate governance
Paper type Case study
The current issue and full text archive of this journal is available at
www.emeraldinsight.com/0951-3574.htm
This paper is the result of a research project funded by the “Dematte
`
” Research Division of Sda
Bocconi School of Management. The authors wish to thank Ron Hodges, Noel Hyndman, Irvine
Lapsley, Fabrizio Panozzo, the participants to the New Public Sector Seminar, held in Edinburgh
in November 2008, and the anonymous reviewers for their insightful comments and precious
suggestions.
AAAJ
23,3
350
Received 23 December 2008
Revised 23 June 2009
Accepted 23 July 2009
Accounting, Auditing &
Accountability Journal
Vol. 23 No. 3, 2010
pp. 350-372
q Emerald Group Publishing Limited
0951-3574
DOI 10.1108/09513571011034334