The controllability principle holds that organizations and individuals should only be judged on things they can influence. But in practice, the boundaries of what is "controllable" are constantly shifting. Using a multi-year field study of Swedish municipalities’ quality measurements, the authors – Wai Fong Chua (University of Sydney), Johan Graaf (SSE), and Kalle Kraus (SSE/Monash University) - show how different interpretations of controllability reshape not only what is measured, but also how local governments engage with citizens and address complex societal challenges like education, sustainability, and social services.

The study highlights that strict applications of controllability can sometimes undermine broader goals, such as dialogue with citizens or tackling cross-sector challenges. Conversely, looser interpretations can create frustration among professionals who feel accountable for things beyond their reach.

By theorizing controllability as an "open" and evolving principle, the research adds new insight into how accounting systems shape governance in practice. Publishing Swedish municipality data in a top three global accounting journal is rare, underlining both the novelty and international relevance of this work.

Read the full article here: ”What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System.