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Do environmental and task characteristics matter in the control of externalized local public services?

Author

Listed:
  • Daniela Cristofoli
  • Angelo Ditillo
  • Mariannunziata Liguori
  • Mariafrancesca Sicilia
  • Ileana Steccolini

Abstract

Purpose - The purpose of this paper is to investigate the mechanisms adopted by cities to control the provision of externalized public services and to explore the determinants of such control choices. Design/methodology/approach - The paper presents the results of a multiple case study based on the experiences of three cities and three public services (transport, solid waste collection and home care services for the elderly), where control mechanisms and their possible antecedents were analyzed. Findings - The results show that the control models found in the cases analyzed do not correspond to the “pure” patterns described in the private sector literature and that the factors identified by management control contributions do not seem to be exhaustive in explaining the configuration of control systems in the public sector. While environmental and task characteristics only partially explain the adoption of certain configurations of control, the features of the control systems seem to be rather influenced by variables that are related to party characteristics. Originality/value - The paper shows that the combinations of control mechanisms are more multifaceted than those presented in the literature, and that the factors identified in the private sector literature do not seem to explain comprehensively the configuration of control systems in the public sector.

Suggested Citation

  • Daniela Cristofoli & Angelo Ditillo & Mariannunziata Liguori & Mariafrancesca Sicilia & Ileana Steccolini, 2010. "Do environmental and task characteristics matter in the control of externalized local public services?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 350-372, March.
    • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:3:p:350-372
    DOI: 10.1108/09513571011034334
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    References listed on IDEAS

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    Cited by:

    1. Kastberg, Gustaf, 2014. "Framing shared services," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 743-756.
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    3. Irvine Lapsley & Peter Miller & Fabrizio Panozzo, 2010. "Accounting for the city," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 305-324, March.
    4. Paolo Biancone & Silvana Secinaro & Valerio Brescia, 2018. "Better Life Index and Health Care Quality Indicators, Two New Instruments to Evaluate the Healthcare System," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(2), pages 1-29, January.

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