Public health policies must address multiple goals and complex community health needs. Recently, management control practices have emerged to provide a broader type of information for evaluating the effectiveness of healthcare policies, and relate activities and processes to multiple strategic outcomes. This study compares the effect of traditional and contemporary management control practices on the achievement of public health policies. It is also analyzed how two different uses of such practices (enabling vs. coercive) facilitate the achievement of public health policies. Relationships are explored using data collected from managers from public health agencies and public hospitals in Spain. The findings show that contemporary management control practices are more suitable than traditional practices to achieve public health policies. Furthermore, results show that public health policies are better achieved when managers use management control practices in an enabling way rather than in a coercive way.

Purpose The purpose of this paper is to analyze the simultaneous effect of management control system (MCS) designs (belief vs boundary) and cognitive orientations (individualism vs collectivism) on performance misreporting by combining accounting and psychology literature. Design/methodology/approach This paper is based on a laboratory experiment with 67 postgraduate students. Findings Results show that an individualist cognitive orientation increased performance misreporting. The results also showed that a boundary design of MCS intensified the relationship between individualist orientation and performance misreporting. Research limitations/implications This paper shed some light about the role of non-pecuniary control system for reducing managerial performance misreporting. The findings support that the tendency of individuals to avoid misreporting depends not only on the MCS design but also on the match between it and individual’s cognitive orientations. Practical implications Managers in organizations should consider the predominant cognitive orientation of individuals when they design MCS. They should consider that control systems, which impose coercive constraints to individuals, may encourage feelings of psychological reactance and then increase performance misreporting. Originality/value This study is among the first to combine psychology and accounting literature to analyze how the design of MCS influences individuals’ motivation to misreport their performance. It provided evidence about the effect of non-monetary control systems on individual’s behavior in organizations.

This study explores the interaction effect of team identity and gender on free-riding responses to fear and cooperation sustainability in a social dilemma situation. Based on differences in inequity aversion, risk preferences, and reaction to competition between men and women, we predict that team identity reduces free-riding behaviors among men when they feel fear to be exploited by others teammates that free-ride, but that it does not affect women in this way. Consequently, we also predict that the effect of team identity on cooperation sustainability differs between the two genders. We conducted an experiment in which dominant incentives to free-ride were held constant over 30 periods and where agents had to make a decision between cooperation and free-riding in each period. After each decision, agents received teammates’ contribution and earnings, which facilitates that agents identify whether their team members free-ride. Our findings show no effect for team identity on free-riding response to fear among women. However, team identity affects free-riding response to fear among men, which positively impacts cooperation sustainability.

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