Original scientific paper
https://doi.org/10.1080/1331677X.2019.1691035
The impact of management control systems and managers’ educational background on the effectiveness of public cultural institutions in a post-transition economy
Paweł Wnuczak
Dmytro Osiichuk
Abstract
This study examines the impact of management control systems
on the effectiveness of public cultural institutions in the context of
an emerging economy. Despite studies confirming the possibility
of adapting various management control aids to meet the needs
of cultural institutions, empirical evidence on the efficiency of their
implementation is missing. Using a sample of 57 cultural institutions
from Poland, we establish that the implementation of an
advanced management control system may enhance the effectiveness
of cultural institutions and the likelihood of fulfilment of their
mission. In case of public museums, an efficient management control
system appears to facilitate the receipt of public funding. In
contrast, public theatres, which seemingly enjoy greater financial
flexibility, are seen to primarily use management control aids to
foster the growth of non-subsidy financing. The implementation
of advanced management control systems in public cultural institutions
is found to positively contribute to the fulfilment of their
mission, even as it improves the self-assessment of their financial
standing. The effectiveness of the sampled cultural institutions
is found to be related to the educational background of their
managers; further, economic/managerial education enhances the
likelihood of fulfilment of the institutions’ mission.
Keywords
management control system; organisational effectiveness; post-transition economy
Hrčak ID:
254704
URI
Publication date:
9.2.2021.
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