期刊名称:International Journal of Business and Management
印刷版ISSN:1833-3850
电子版ISSN:1833-8119
出版年度:2015
卷号:10
期号:2
页码:52
DOI:10.5539/ijbm.v10n2p52
出版社:Canadian Center of Science and Education
摘要:The push for corporatisation and privatisation to make government enterprises more efficient and effective fallsunder the ideology of new public management (NPM) (Hood, 1995). However, government entities also need tofocus on measuring the impacts of their activities on society. Their activities may come at a high cost financially,but if not provided could in the long run be more costly to society in terms of standard and quality of life. Thispaper explores the literature and synthesises use of Management Control Systems in the context of corporatisedgovernment owned entities.