TY  - JOUR
A1  - van Helden, Jan
A1  - Reichard, Christoph
T1  - Management control and public sector performance management
JF  - Baltic Journal of Management
N2  - Purpose
The purpose of this paper is to investigate whether and how evolving ideas about management control (MC) emerge in research about public sector performance management (PSPM).

Design/methodology/approach
This is a literature review on PSPM research through using a set of key terms derived from a review of recent developments in MC.

Findings
MC research, originating in the management accounting discipline, is largely disconnected from PSPM research as part of public administration and public management disciplines. Overlaps between MC and PSPM research are visible in a cybernetic control approach, control variety and contingency-based reasoning. Both academic communities share an understanding of certain issues, although under diverging labels, especially enabling controls or, in a more general sense, usable performance controls, horizontal controls and control packaging. Specific MC concepts are valuable for future PSPM research, i.e. trust as a complement of performance-based controls in complex settings, and strategy as a variable in contingency-based studies.

Research limitations/implications
Breaking the boundaries between two currently remote research disciplines, on the one hand, might dismantle “would-be” innovations in one of these disciplines, and, on the other hand, may provide a fertile soil for mutual transfer of knowledge. A limitation of the authors’ review of PSPM research is that it may insufficiently cover research published in the public sector accounting journals, which could be an outlet for MC-inspired PSPM research.

Originality/value
The paper unravels the “apparent” and “real” differences between MC and PSPM research, and, in doing so, takes the detected “real” differences as a starting point for discussing in what ways PSPM research can benefit from MC achievements.
KW  - Public sector
KW  - Performance management
KW  - Management control
Y1  - 2018
U6  - https://doi.org/10.1108/BJM-01-2018-0021
SN  - 1746-5265
SN  - 1746-5273
VL  - 14
IS  - 1
SP  - 158
EP  - 176
PB  - Emerald Group Publishing Limited
CY  - Bingley
ER  - 
TY  - JOUR
A1  - Unterberger, Christian
A1  - Hudson, Paul
A1  - Botzen, W. J. Wouter
A1  - Schroeer, Katharina
A1  - Steininger, Karl W.
T1  - Future public sector flood risk and risk sharing arrangements
BT  - An Assessment for Austria
JF  - Ecological economics
N2  - Climate change, along with socio-economic development, will increase the economic impacts of floods. While the factors that influence flood risk to private property have been extensively studied, the risk that natural disasters pose to public infrastructure and the resulting implications on public sector budgets, have received less attention. We address this gap by developing a two-staged model framework, which first assesses the flood risk to public infrastructure in Austria. Combining exposure and vulnerability information at the building level with inundation maps, we project an increase in riverine flood damage, which progressively burdens public budgets. Second, the risk estimates are integrated into an insurance model, which analyzes three different compensation arrangements in terms of the monetary burden they place on future governments' budgets and the respective volatility of payments. Formalized insurance compensation arrangements offer incentives for risk reduction measures, which lower the burden on public budgets by reducing the vulnerability of buildings that are exposed to flooding. They also significantly reduce the volatility of payments and thereby improve the predictability of flood damage expenditures. These features indicate that more formalized insurance arrangements are an improvement over the purely public compensation arrangement currently in place in Austria.
KW  - Climate change
KW  - Adaptation
KW  - Flood risk
KW  - Insurance
KW  - Public sector
KW  - Risk reduction
Y1  - 2018
U6  - https://doi.org/10.1016/j.ecolecon.2018.09.019
SN  - 0921-8009
SN  - 1873-6106
VL  - 156
SP  - 153
EP  - 163
PB  - Elsevier
CY  - Amsterdam
ER  -