Palabras clave
Efficiency assessment
System-based approach
Object-oriented approach
Risk-oriented approach
Integrated approach
Cómo citar
Resumen
Objective: The study aims to improve the methodological and procedural foundations of controlling in the public sector by developing an approach to evaluate its effectiveness under the conditions of global economic shifts and growing demands for efficiency in public administration.
Methodology/Approach: The research is based on an analytical review of Russian and international literature, regulatory frameworks, and applied practices. The authors apply system-based, object-based, and risk-oriented approaches, integrating them into a comprehensive methodology that allows both narrow (component-specific) and broad (system-wide) evaluations of controlling effectiveness.
Originality/Relevance: While existing studies mainly focus on corporate or sector-specific contexts, this work emphasizes the public sector as a distinct environment, proposing an integrated approach to measuring the maturity and effectiveness of controlling systems. In addition to strengthening governance and accountability in state institutions, the proposed framework enhances sustainable competitive intelligence by equipping organizations with tools for resilience, policy development, and strategic management in uncertain environments.
Main Conclusion: The results demonstrate that a balanced integration of system, object, and risk-oriented approaches yields a synergistic effect, ensuring flexibility, transparency, and improved decision-making in public sector management.
Theoretical/Methodological Contribution: The article contributes a conceptual framework and methodological toolkit for assessing controlling effectiveness in the public sector. It systematizes evaluation principles, tools, and indicators, offering a model adaptable to different organizational contexts, and thereby advancing both theory and practice of sustainable public sector management.
Citas
Arynova, Z., Kaidarova, S., Bekniyazova, D., Zolotareva, S., Shelomentseva, V., Zhanuzakova, S., & Mussina, A. (2025). The Impact of Consumer Behavior on the Formation of Sustainable Development Strategies of Companies in the Context of Digitalization and Virtualization. Qubahan Academic Journal, 5(3), 385–397. https://doi.org/10.48161/qaj.v5n3a1843
Aziz, M. A. A., Rahman, H. A., Alam, M. M., & Said, J. (2015). Enhancement of the accountability of public sectors through integrity system, internal control system and leadership practices: A review study. Procedia Economics and Finance, 28, 163-169. https://doi.org/10.1016/S2212-5671(15)01096-5
Beloglazova, L. B., Abdullaev, I., Samusenkov, V. O., & Livson, M. V. (2025). Influence of digitalization on inter-university competition. Perspektivy nauki i obrazovania = Perspectives of Science and Education, (3), 607–622. https://doi.org/10.32744/pse.2025.3.40
Bracci, E., Mouhcine, T., Rana, T., & Wickramasinghe, D. (2022). Risk management and management accounting control systems in public sector organizations: A systematic literature review. Public Money and Management, 42(6), 395-402. https://doi.org/10.1080/09540962.2021.1963071
Camanho, A. S., Silva, M. C., Piran, F. S., & Lacerda, D. P. (2024). A literature review of economic efficiency assessments using Data Envelopment Analysis. European Journal of Operational Research, 315(1), 1-18. https://doi.org/10.1016/j.ejor.2023.07.027
Cinar, E., Simms, C., Trott, P., & Demircioglu, M. A. (2024). Public sector innovation in context: A comparative study of innovation types. Public Management Review, 26(1), 265–292. https://doi.org/10.1080/14719037.2022.2080860
Danilochkina, N.G. (Ed.). (2015). Kontrolling kak instrument upravleniya predpriyatiem [Controlling as a tool of enterprise management]. Moscow: Yuniti-Dana, 279 p.
Fedchenko, E. A., & Buryakova, A. O. (2024). Teoreticheskie osnovy kontrollinga v gosudarstvennom sektore [The theoretical basis of controlling in the public sector]. Vestnik universiteta, 1, 13-19. https://doi.org/10.26425/1816-4277-2024-1-13-19
Felício, T., Samagaio, A., & Rodrigues, R. (2021). Adoption of management control systems and performance in public sector organizations. Journal of Business Research, 124, 593-602. https://doi.org/10.1016/j.jbusres.2020.10.069
Garcia-Sanchez, I.M., & Cuadrado-Ballesteros, B. (2016). New public financial management. In A. Farazmand (Ed.), Global encyclopedia of public administration, public policy, and governance (pp. 1-18). Cham: Springer. https://doi.org/10.1007/978-3-319-31816-5_2323-1
Glukhova, N. N. (2010). Otsenka effektivnosti sistemy operativnogo kontrollinga [Evaluating the effectiveness of the operational controlling system]. Discussion, 5, 32-34.
Gorokhova, D. V. (2022). Smart-kontrolling v gosudarstvennykh uchrezhdeniyakh kak instrument upravleniya gosudarstvennymi finansami [The basics of building smart controlling in public institutions for the purposes of making informed management decisions in the field of public finance]. Siberian Financial School, 4, 25-33. https://doi.org/10.34020/1993-4386-2022-4-25-33
Hoai, T. T., Hung, B. Q., & Nguyen, N. P. (2022). The impact of internal control systems on the intensity of innovation and organizational performance of public sector organizations in Vietnam: the moderating role of transformational leadership. Heliyon, 8(2), e08954. https://doi.org/10.1016/j.heliyon.2022.e08954
Hurley, V. B, Brewster, A. L., DePuccio, M. J., Hung, D. Y., O'Malley, A. J., & Schifferdecker, K. E. (2025). Organizational characteristics associated with sustained participation in internal quality improvement: Findings from two waves of a national sample of physician practices in the United States. Social Science & Medicine, 369, 117826. https://doi.org/10.1016/j.socscimed.2025.117826
Kamysbayev, M., Talassov, G., Orazgalieva, A., Nursultanov, S., Moldashev, A., & Kaliev, G. (2025). Forming an Innovative Start-Up Ecosystem to Increase the Entrepreneurial Activity of Companies (As Exemplified by Asian Countries). Qubahan Academic Journal, 5(2), 100–115. https://doi.org/10.48161/qaj.v5n2a1435
Kaplan, R.S., & Norton, D.P. (1996). The balanced scorecard: Translating strategy into action. Boston: Harvard Business School Press.
Kazakov, O., Azarenko, N., Kozlova, I., & Lysenko, A. (2024). Bibliometric analysis of digital twin design for sustainable development and cooperation between industrial enterprises. International Journal of Ecosystems and Ecology Science, 14(4), 173–180. https://doi.org/10.31407/ijees14.421
Komarov, P.Yu. (2006). Razvitie nauchno-metodicheskikh printsipov otsenki korporativnogo kontrollinga [Development of scientific and methodological principles of corporate controlling assessment]: Abstract of thesis for a Candidate Degree in Economic Sciences. Moscow State Institute of Radio Engineering, Electronics and Automation (Technical University), Moscow, 12 p.
Lin, S.-W., & Lu, W.-M. (2024). Optimizing public sector resources: A centralized DEA model for effective allocation of shared inputs. Socio-Economic Planning Sciences, 96, 102094. https://doi.org/10.1016/j.seps.2024.102094
Mandrazhi, Z. R. (2021). Kachestvennye pokazateli otsenki effektivnosti sistemy kontrollinga predpriyatiya [Qualitative indicators for evaluation of the efficiency of the enterprise control system]. Upravlencheskii uchet, 11, 691-696.
Maqdliyan, R., & Setiawan, D. (2023). Antecedents and consequences of public sector organizational innovation. Journal of Open Innovation: Technology, Market, and Complexity, 9(2), 100042. https://doi.org/10.1016/j.joitmc.2023.100042
Miroshnichenko, A. V., & Khmeleva, V. V. (2014). Metody otsenki effektivnosti vnutrennego kontrolya [Methods of assessing the effectiveness of internal control]. Intellektualnyi potentsial XXI veka: stupeni poznaniya, 22, 111-118.
Otoo, F. N. K., Kaur, M., & Rather, N. A. (2023). Evaluating the impact control systems on organizational effectiveness. LBS Journal of Management & Research, 21(1), 135-154. https://doi.org/10.1108/LBSJMR-11-2022-0078
Petrova, A. T., & Zhivaeva, T. V. (2011). Otsenka effektivnosti vnedreniya kontrollinga upravleniya tovarnymi zapasami [Assessing the effectiveness of inventory management controlling]. Ekonomicheskie nauki, 85, 311-314.
Popa, I., Ștefan, S. C., Olariu, A. A., & Popa, S. C. (2024). Integrating digitalization opportunities into innovative public organizations’ management process. Journal of Innovation & Knowledge, 9(4), 100564. https://doi.org/10.1016/j.jik.2024.100564
Pyrkov, S.A. (2010). Modeli i algoritmy kontrollinga na predpriyatiyakh promyshlennosti stroitelnykh materialov [Models and algorithms of controlling at enterprises of the building materials industry]: Abstract of thesis for a Candidate Degree in Economic Sciences: 08.00.05. Samara State University of Economics, Samara, 20 p.
Ramos, T. B., Domingues, A. R., Caeiro, S., Cartaxo, J., Painho, M., Antunes, P., Santosa, R., Videiraa, N., Walker, R. M., & Huisingh, D. (2021). Co-creating a sustainability performance assessment tool for public sector organizations. Journal of Cleaner Production, 320, 128738. https://doi.org/10.1016/j.jclepro.2021.128738
Romanovskiy, M. V., & Ignateva, M. Yu. (2016). Otsenka effektivnosti formirovaniya sistemy finansovogo kontrollinga na proizvodstvennykh predpriyatiyakh v sovremennykh usloviyakh [Evaluating the efficiency of establishing a system of financial controlling in the manufacturing companies in current conditions]. Financial Research, 1(50), 109-116.
Sousa, J., & Kaymak, U. (2002). Fuzzy decision making in modeling and control. River Edge: World Scientific. https://doi.org/10.1142/4900
Stepanova, D., Baibosunova, G., Glazunova, A., Kamalova, L., Baksheev, A., & Shichiyakh, R. (2025). Supporting natural ecosystems: The role of integrating student environmental volunteering and business corporations. International Journal of Ecosystems and Ecology Science, 15(5), 35–42. https://doi.org/10.31407/ijees15.505
Sun, X., & Li, Y. (2010). Evaluation of control system performance using multiple criteria decision making techniques. In 49th IEEE Conference on decision and control, December 15-17, 2010, Atlanta, GA, USA (pp. 3718-3723). IEEE. https://doi.org/10.1109/CDC.2010.5717809
Vankovich, I. M., Vasyunina, M. L., & Golovchanskii, I. A. (2022). Kontrolling v gosudarstvennom sektore: Teoriya i praktika [Controlling in the public sector: Theory and practice]: Student’s textbook. Moscow: Prometei, 790 p.
Vasilyeva, G. A. (2003). Pokazateli otsenki effektivnosti raboty podrazdelenii kontrollinga [Indicators for assessing the performance of controlling units]. Zhurnal obedineniya kontrollerov “Kontrolling. Tekhnologii upravleniya”, 2, 38-42.
Virani, A., & Van Der Wal, Z. (2023). Enhancing the Effectiveness of Public Sector Performance Regimes: A Proposed Causal Model for Aligning Governance Design with Performance Logics. Perspectives on Public Management and Governance, 6(1), 54–65. https://doi.org/10.1093/ppmgov/gvac026
Yurchenko, A. A., Yurchenko, E. V., & Nakhapetyan, K. G. (2015). Institutsionalno-ekonomicheskie aspekty otsenki effektivnosti upravleniya organizatsiyami, funktsioniruyushchimi v gosudarstvennom sektore [Institutional and economic aspects of assessing the efficiency of management of organizations operating in the public sector]: Monograph. Moscow: Sputnik+.
Zhakevich, A.G. (2016). Formirovanie effektivnoi sistemy kontrollinga v promyshlennykh organizatsiyakh [Formation of an effective controlling system in industrial organizations]: Thesis for a Candidate Degree in Law Sciences. Russian Academy of Science. Market Economy Institute, Moscow, 189 p.
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
Derechos de autor 2024 Journal of Sustainable Competitive Intelligence