I sistemi di controllo manageriale nel contesto dell’accentramento istituzionale: il caso della Regione Toscana

Mergers are usually supported by the adoption of management tools to control and coordinate the new activities and resources acquired. This article aims at analysing the characteristics of these tools, and more generally of Management Control Systems (MCS), in supporting these processes and influencing their end-results in the public sector. The paper is based on the Tuscany Region’s case study developed through interviews to the key-informant of the process. Three main results are highlighted by the research: a) the multi-faceted nature of managerial control which includes different kinds of tools; b) the role of MCS in supporting the alignment of individual behaviours within the organization; c) the role of MCS with respect to the relationship between management and politics.