Management Controls in Public-Private Partnerships: An Analytical Framework

被引：13
作者：
Appuhami, Ranjith [1 ]
Perera, Sujatha [1 ]
Perera, Hector [1 ]
机构：
[1] Macquarie Univ, Fac Business & Econ, Dept Accounting & Corp Governance, Sydney, NSW 2109, Australia
来源：
AUSTRALIAN ACCOUNTING REVIEW | 2011年 / 21卷 / 01期
关键词：
TRANSACTION-COST ECONOMICS; STRATEGIC ALLIANCES; APPROPRIATION CONCERNS; BEHAVIOR-CONTROL; TRUST; RISK; GOVERNANCE; COOPERATION; LESSONS; BUSINESS;
D O I：
10.1111/j.1835-2561.2010.00122.x
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Drawing on transaction cost economics and organisational theory, this paper proposes a framework to analyse management controls in Public-Private Partnerships (PPPs). The paper contributes to the related literature at a conceptual level by showing how three control archetypes, namely market, bureaucratic and clan, in conjunction with two control strategies, namely performance evaluation and trust-based strategies, could be used by public partners to minimise relational and performance risk, thereby achieving value for money. Practitioners could also use the linkages identified in this paper to develop management control systems for PPPs.
引用
收藏
页码：64 / 79
页数：16
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