Background: Digital transformation has emerged as an important theme in contemporary organisational studies, particularly within public sector institutions striving to enhance operational efficiency, improve service delivery, and foster innovation. This study aimed to explore the experiences of...

The objective of this paper is to theoretically expand the understanding of tight management control with respect to action controls. An empirical conceptualization of tight control has so far only been available for budgeting (Van der Stede 2001). Our paper is based on a case study in the...