Resilience capacities and management control systems in public sector organisations

Purpose Inspite of the attention resilience receives in relation to public policy and management, very few studies have analysed internal mechanics sector organisations see what is producing their resilience. Considering management control systems (MCSs) as drivers organisational change, this paper aims explore role determinants sector. The attempts open black box functioning focusing on one complex component. Design/methodology/approach This adopted a qualitative approach for longitudinal case study. used mix primary secondary sources terms direct observation, semi-structured interviews document analysis. framework drawing Barbera et al. (2017) control’s constraining facilitating concepts how anticipatory coping capacities are supported reinforced by MCSs. Findings suggest that MCSs support adaptive behaviour assist decision-making providing knowledge ready-to-use answers cope with external shocks. However, found adoption MCSs, which empower managers employees based stewardship roles. In such context, played an essential shaping capacities. At same time, financial shocks fostered investment cyclically strengthening or developing new Originality/value To best authors’ knowledge, first attempting identify driver can make organisation more resilient. It shows generated strengthened via