Journal
AUSTRALIAN ACCOUNTING REVIEW
Volume 21, Issue 1, Pages 64-79Publisher
WILEY
DOI: 10.1111/j.1835-2561.2010.00122.x
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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.
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