Controllership in the public sector

Ineffective or incompetent controllership is, perhaps, the most common managerial failure found in the public sector. This failure affects outcomes and achievements in every area of public policy‐often profoundly. Controllers design and operate management control systems. The effectiveness of alternative control system designs depends upon the cost and production behavior of the good or service in question. But control strateg are seldom consciously or effectively matched to circumstances. As a consequence, public programs are too often simultaneously overcontrolled and out of control.