Anzeige
Erschienen in:
2018 | OriginalPaper | Buchkapitel
Theoretical Foundation
verfasst von : Thomas S. Konrad
Erschienen in: Management Control in Public-Private Partnerships
Verlag: Springer Fachmedien Wiesbaden
Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.
Wählen Sie Textabschnitte aus um mit Künstlicher Intelligenz passenden Patente zu finden. powered by
Markieren Sie Textabschnitte, um KI-gestützt weitere passende Inhalte zu finden. powered by
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).