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Cooperation among public sector organizations (PSOs) is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables PSOs to cooperate with each other in order to achieve economies of scale. However, JVs contain interrelated...
Persistent link: https://www.econbiz.de/10013121696
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The paper gives a grounded account of inter-organisational controls and work practices in the public sector to complement previous literature’s strong focus on inter-organisational customer-supplier relationships in the private sector. We draw theoretically on Hopwood’s (1974)...
Persistent link: https://www.econbiz.de/10014188732
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aimed at mitigating moral hazard explain outsourcing decisions over and above transaction cost economics (TCE) determinants …) significantly explain the extent of outsourcing of aircraft maintenance. We extend TCE insights to show that incentive delta (i … efficiencies and outsourcing while incentive vega (i.e., the sensitivity of CEO holdings to stock return volatility) weakens the …
Persistent link: https://www.econbiz.de/10014041804
bureaucratic controls in public sector outsourcing is contingent upon supplier competition, and why and how this interaction plays …, empirical studies clearly indicate the opposite. We extend previous research and theorizing by differing between the outsourcing … alignment. The empirical case for testing theory is outsourcing by competitive tendering in the public sector. We use …
Persistent link: https://www.econbiz.de/10012929349
Management control systems (MCS) are designed to achieve the greatest possible goal congruence, where people pursue personal goals that conduce to the organizational goal. Use and design of MCS are crucial aspects for achieving goal congruence, but they are thought to be contingent to specific...
Persistent link: https://www.econbiz.de/10013097261
Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control systems contribute to a deeper integration of sustainability within organizational strategy. This paper addresses this gap...
Persistent link: https://www.econbiz.de/10013103375
Public managers are increasingly subject to management controls. In this study, we determine how management controls in public sector organizations influence managers’ well-being at work. Based on central beliefs and concepts in the management control literature and self-determination theory,...
Persistent link: https://www.econbiz.de/10013235578
Top management team (TMT) support has been identified as one of the most important critical factors to the success of management control systems (MCS) innovations. However, prior studies have taken TMT support for MCS innovations as a given rather than considering the factors that determine...
Persistent link: https://www.econbiz.de/10013061917