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2018 | Buch

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Management Control in Public-Private Partnerships

Between International Governmental Actors and the Private Sector

verfasst von: Thomas S. Konrad

Verlag: Springer Fachmedien Wiesbaden

Buchreihe : Schriften zu Wirtschaftsprüfung, Steuerlehre und Controlling

Enthalten in: Springer Professional "Wirtschaft+Technik" , Springer Professional "Wirtschaft"

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Über dieses Buch

Thomas S. Konrad analyzes the management control design and reveals critical success factors of strategically oriented public-private partnerships for development between international governmental actors and the private sector. He builds a sound basis for the identification of a research gap and the derivation of research questions. The results generate sufficient evidence to answer these questions and therefore to close the identified research gap. Finally, he excelled in the discussion of the results by making a contribution of theory and by providing substantive recommendations to practitioners equally well.

Inhaltsverzeichnis

Frontmatter

Chapter 1. Introduction

Abstract

This doctoral study makes a contribution to the area of accounting research in the context of Public-Private Partnerships (PPPs), placing the focus on Management Control (MC). It investigates empirically characteristics and designs of MC in PPPs for development as well as their critical success factors (CSFs). While these PPPs usually involve and/or affect various stakeholders, such as civil society and national governments, the research focus is narrowed to the collaboration between private sector and international governmental actors in the field of partnerships for development.

Thomas S. Konrad

Chapter 2. Basics of Management Control in Public-Private Partnerships

Abstract

This chapter characterizes first of all the key terms of this study (Chapter 2.1) and then provides a comprehensive literature review (Chapter 2.2), followed by an overview of CSFs revealed by previous studies (Chapter 2.3). Finally, an interim summary in conjunction with the definition of the research gap is presented (Chapter 2.4).

Thomas S. Konrad

Chapter 3. Control Archetypes and Typologies

Zusammenfassung

This section gives an overview of archetypes and types of controls which have been discussed in the literature and applied to previous empirical studies, particularly on IORs including PPPs and JVs. “Control archetypes can be defined as a characteristic, discrete configuration of control devices that is descriptively and theoretically representative of a significant group of observable management control structures and practices” (Speklé, 2001, p. 427). Speklé underlines that control archetypes differ with respect to costs and benefits, efficiency and problem-solving capacity.

Thomas S. Konrad

Chapter 4. Theoretical Foundation

Abstract

In the present study, two approaches from the school of new institutional economics (NIE), actor-centered institutionalism (ACI) and transaction cost economics (TCE), have been used in a combined manner to analyze and characterize the embodiment of accountability, governance and control mechanisms which apply to PPPs between IOs and the private sector. In practice, NIE approaches, and TCE in particular, revealed to be important providers of frameworks for understanding phenomena in management accounting and control (cf. Anderson and Dekker, 2005; Boland et al., 2008; Covaleski et al., 2003; Dekker, 2004; Richardson and Kilfoyle, 2009; Scapens, 1994; Vosselman, 2002).

Thomas S. Konrad

Chapter 5. Research Design and Methodology

Abstract

The empirical part of the present thesis is based on semi-structured interviews that are embraced by a qualitative field study research design and have been subjected to content analysis. In the subsequent chapters, the basics of the chosen research design and methodology will be explained at first. This is followed by detailed descriptions of how data has been collected and analyzed and is completed by a quality assessment of the methodological approach used in the course of this field study. A brief summary concludes this chapter.

Thomas S. Konrad

Chapter 6. Results of the Empirical Field Study

Abstract

This chapter presents the findings and results from the empirical field study, which will be accentuated by key statements quoted from the 28 interviews. The general structure of the presentation follows the thematic areas according to the interview guide. It begins with a descriptive overview of the basic characteristics of the analyzed PPPs for development (Chapter 6.1) and continues with the analysis of partnership settings (Chapter 6.2).

Thomas S. Konrad

Chapter 7. Overall Assessment and Discussion

Abstract

In the preceding chapter, material results from the empirical field study have been presented to answer the research questions RQ1, RQ2.1 and RQ2.2. Fundamentals of MC in IORs, JVs and PPPs and a combined approach composed of the ACI and the TCE served as conceptual and theoretical foundation of this study. Based on this framework, have been developed the interview guides (Chapter 5.2.2.1), analyzed the collected data, and structured the presentation of results (Chapter 5.3).

Thomas S. Konrad

Backmatter

Titel: Management Control in Public-Private Partnerships
verfasst von: Thomas S. Konrad
Verlag: Springer Fachmedien Wiesbaden
Electronic ISBN: 978-3-658-22868-2
Print ISBN: 978-3-658-22867-5
DOI: https://doi.org/10.1007/978-3-658-22868-2

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Inhaltsverzeichnis

Frontmatter

Chapter 1. Introduction

Chapter 2. Basics of Management Control in Public-Private Partnerships

Chapter 3. Control Archetypes and Typologies

Chapter 4. Theoretical Foundation

Chapter 5. Research Design and Methodology

Chapter 6. Results of the Empirical Field Study

Chapter 7. Overall Assessment and Discussion

Backmatter

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