Strategic management, management control practices and public value creation: the strategic triangle in the Swedish public sector

Purpose The purpose of this paper is to enhance understanding the conceptualisation and operationalisation public value in practice by applying Moore's (1995) strategic triangle as an analytical framework study management control practices relation value. Design/methodology/approach uses interpretative longitudinal case approach including qualitative methods document studies interviews between 2017 2019. Findings In triangle, three nodes authorising environment, creation operational capacity are interdependent, alignment a necessity for strategy be successful. But vulnerable. findings suggest propositions: (1) vulnerable having strong focus on performance measurements, (2) standardised (3) politically driven practices. Originality/value With base, tries understand what kind enable and/or constrain value, there has been call research. way it adds earlier research growing interest analysing empirical material request more subject. also embraces political factors, government agendas leadership which