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Local government and management control in inter-organizational settings

Author

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  • Per Christian Ahlgren
  • Inger Johanne Pettersen

Abstract

This paper contributes to the understanding of the challenges that arise when municipalities outsource services. A qualitative case study of the relationships between one large municipality in Norway and two outsourced service providers highlights several issues that complicate effective management control. The authors conclude that purchaser competence is a promising avenue for further research and an important issue that policy-makers need to consider.

Suggested Citation

  • Per Christian Ahlgren & Inger Johanne Pettersen, 2015. "Local government and management control in inter-organizational settings," Public Money & Management, Taylor & Francis Journals, vol. 35(5), pages 383-389, September.
    • Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:383-389
    DOI: 10.1080/09540962.2015.1061183
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    References listed on IDEAS

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    1. van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J., 2000. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 51-77, January.
    2. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    3. Sabine Kuhlmann & Tim Jäkel, 2013. "Competing, collaborating or controlling? Comparing benchmarking in European local government," Public Money & Management, Taylor & Francis Journals, vol. 33(4), pages 269-276, July.
    4. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    5. Sandra Tillema, 2010. "Public sector benchmarking and performance improvement: what is the link and can it be improved?," Public Money & Management, Taylor & Francis Journals, vol. 30(1), pages 69-75, January.
    6. repec:dau:papers:123456789/1041 is not listed on IDEAS
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