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This chapter is intended to address efforts to improve management control systems and processes, including budgeting, accounting and reporting, within the context of a responsibility framework in government. The theory of management control is explored and then management control reform in the U.S. federal government is assessed in terms of progress towards meeting the objectives of the theoretical model. Then, the U.S. experience is compared with the efforts to reform management control in Italian local governments.

The purpose of this paper is to demonstrate the role of power relations in initiating and blocking accounting change that involves increased “responsibilisation” and “incentivisation”, and to understand how institutional entrepreneurship is steered by power strategies.

An in-depth case study was carried out between 2010 and 2015 in a cardiothoracic surgery service (CSS) where a responsibility centre was introduced.

Introducing a responsibility centre within a CSS led to a change process, despite pressures for stability. The institutionalisation of change was conditioned by entrepreneurship that flowed through three circuits of power. Strategies were adapted according to changes in exogenous environmental contingencies and alterations in the actors’ relationships.

The contributions of the paper are several: first, it demonstrates that the existing literature discussing the implementation of responsibility centres cannot be isolated from power issues; second, it expands understanding of the power dynamics and processes of institutional entrepreneurship when implementing accounting change; third, it shows how change introduced by exogenous political economic events structured organisational circuits of power and blocked the introduction of the change initiative.

The purpose of this study is to examine the design, development and implementation of responsibility centre management at a mid-sized Canadian university, within the context of decentralized decision-making. More specifically our study focused on the design, development and implementation of a revenue and cost allocation process known as transparent activity–based budgeting system (TABBS).

The authors conducted this study using a qualitative case study methodology, rooted in grounded theory, as the primary approach to collect and analyse data, and report the findings. Primary data were collected from ten participants using semi-structured interviews.

The main takeaways from our research are that (1) such systems take time to design, develop and implement, (2) consultation, communication and information sharing and model adjustment and refinement are important enabling mechanisms, (3) internal and external events posed significant challenges, (4) although such systems are often designed keeping in mind several intended outcomes, there exists the possibility of experiencing some unintended consequences and (5) the juxtaposition of the above has the potential to negatively or positively impact organizational performance.

The research demonstrates that the design, development and implementation of a complex resource allocation model is an important element of a responsibility-centred approach to planning and decision-making. It highlights the importance and contribution of enabling mechanisms as well as the challenges that large, complex organizations may confront when introducing change.

To investigate call centre management from the perspective of the managers, particularly what the key management responsibilities are in managing call centres and the key performance indicators (KPIs) used in managing call centres.

A survey of call centre managers, followed by in‐depth interviews.

There is confusion over the strategic intent of call centres. Centres are primarily used by organisations as a means of reducing costs, with customer service delivery a secondary consideration. Call centre managers, however, declared customer service as their main management responsibility.

The metrics employed in the call centres resulted in managers concentrating on the call itself rather than the outcome of the call from the perspective of the customer or the organisation. Some quantitative measures were used as proxies for customer service, but the achievement of the relevant KPI became a goal in its own right. There appears to be an insatiable appetite for quantitative performance measures, despite their limitations, almost to the exclusion of all other performance measures.

The implication of the results for call centre managers, and their managers, is that call centres could be better managed if a wider range of means and measures were used.

The Nature of Business Policy Business policy — or general management — is concerned with the following six major functions:

Utilising data from 18 in‐depth case studies, this study seeks to explore training, development and human resource development (HRD) practices in European call centres. It aims to argue that the complexity and diversity of training, development and HRD practices is best understood by studying the multilayered contexts within which call centres operate. Call centres operate as open systems and training, development and HRD practices are influenced by environmental, strategic, organisational and temporal conditions.

The study utilised a range of research methods, including in‐depth interviews with multiple stakeholders, documentary analysis and observation. The study was conducted over a two‐year period.

The results indicate that normative models of HRD are not particularly valuable and that training, development and HRD in call centres is emergent and highly complex.

This study represents one of the first studies to investigate training and development and HRD practices and systems in European call centres.

Responsibility center management (RCM) is a new fiscal management system which has been introduced at several American universities. It seeks to link academic responsibility and budgetary authority and to promote innovation, entrepreneurship, and cost containment. Describes the implementation of RCM at Indiana University with a focus on the impact on and role of academic support units such as the library.

The relationship between the operational behaviour of a service system and the type of management control system used by the service company is addressed. A number of case studies are used to demonstrate that when the management control systems are not well adapted to the service strategy, the service operators have a tendency to show an operational behaviour that might destroy competitive advantage and result in poor service quality.

The purpose of this paper is to examine adoption of the balanced scorecard (BSC) by a large public-sector health organisation in an African country, Ethiopia as part of a programme to implement a unified sector-wide strategic planning and performance monitoring system. The study explains how this trans-organisational role of the BSC is constituted, and explores how it operates in practice at the sector-and organisation-levels.

The study employs the case-study method. Semi-structured interview data and documentary evidence are analysed by drawing on the concept of translation from actor-network theory.

The case-study organisation adopted the BSC as a part of broader public-sector reforms driven by political ideology. Through a centralised government decision, the BSC was framed as a sector-wide system aimed at: aligning the health sector’s strategic policy goals with strategic priorities and operational objectives of organisations in the sector; and unifying performance-monitoring of the sector’s organisations by enabling aggregation of performance information to a sector level in a timely manner to facilitate health sector policy implementation. While the political ideology facilitated BSC adoption for trans-organisational use, it provided little organisational discretion to integrate financial administration and human resource management practices to the BSC framework. Further, inadequate piloting of information system use for the anticipated BSC model, originating from the top-down approach followed in the BSC implementation, inhibited implementation of the BSC with a balanced emphasis between the planning and performance monitoring roles of the BSC. As a result, the BSC underwent a pragmatic shift in emphasis and was reconceptualised as a system of enhancing strategic alignment through integrated planning, compared to the balanced emphasis between the planning and performance monitoring roles initially anticipated.

The study provides a theory-based explanation of how politico-ideological contexts might facilitate the framing of novel roles for the BSC and how the roles translate into practice.

The purpose of this paper is to examine the existing conceptualisation of quantity and quality in call centres as conflicting or contradictory, and through qualitative analysis, demonstrate that quantity and quality may not necessarily operate as a trade-off.

Existing literature is reviewed to show how quantity-quality has been conceptualised to date, followed by an analysis of quantity-quality manifestations based upon an in-depth field study of work and service in a large and complex call centre operation. Advisors’ work practices were observed during their interactions with customers, which provided rich insights into the nature of live calls and service provision in 13 different teams, supplemented with informal semi-structured interviews with team managers, coaches, and centre managers.

The paper demonstrates that quantity and quality operate as a trade-off when the unit of analysis is the individual advisor or individual call fragment. However, if the entire customer enquiry is examined, quantity and quality are manifest differently: emphasising quality may also simultaneously support efficiency; favouring quantity may not only undermine quality but also ultimately circumvent efficiency gains.

The paper is based upon a single case study so further research is required to investigate whether findings concerning quantity-quality are manifest in other call centres, particularly of differing size and complexity.

Call centre management must recognise the negative consequences of focusing upon quantity, the potential benefits of instead emphasising quality, and also acknowledge the limitations of conventional quantitative and qualitative measures. Management should also consider attempting to foster and improve relations between teams and functions within call centres.

The paper provides a qualitative study of quantity and quality in call centres. Quantity and quality are examined beyond the conventional unit of analysis of the individual advisor or call, to explicate interdependence between past, current, and future actions and events involved in customer enquiries. Thus, quantity and quality are analysed in terms of the immediate focus during call handling and the longer run consequences for the efficiency and effectiveness of service provided by the call centre operation.