New Public Management (NPM) has been guiding public sector reform for about 25 years now. Its position on the design of effective management control structures rests on three key ideas: (1) performance improvement requires a results-oriented culture that emphasizes outcomes rather than inputs or...

The purpose of this paper is to synthesize evidence about how culture affects management control systems (MCS). To accomplish this, a systematic literature review is conducted based on 57 journals in the accounting field ranked 4 – 2 in the Chartered Association of Business Schools’ Academic...