F. Thompson, MATCHING RESPONSIBILITIES WITH TACTICS - ADMINISTRATIVE CONTROLS AND MODERN GOVERNMENT, PAR. Public administration review, 53(4), 1993, pp. 303-318
What are the alternatives to the rule-bound means traditionally applie
d to the governance of public agencies? Using the case of the Departme
nt of Defense, Fred Thompson highlights four basic management control
systems. Two of the systems (outlay budgets and fixed-price contracts)
reflect a desire to impose ''before-the-fact'' controls, while the ot
her two (responsibility budgets and flexible-price contracts) stress '
'after-the-fact'' controls. Thompson shows that decisions regarding th
e choice of an appropriate control system depend on a number of factor
s. He notes the costliness of a mismatch between controls and agency t
asks, and argues that greater attention be paid to alternative mechani
sms for agency governance.