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Inter-Organizational Controls in Public Land Concession Contracts

  • Damien Bo

    ()

    (CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - Université de Nice Sophia-Antipolis)

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    Research into the inter-organizational relationship (IOR) is proliferating. In several social science disciplines, such as economy, strategy, organizational and management research the IOR has become a topic of substantial importance. Accounting researchers have been slow to explore the control mechanisms within IOR but, for some years now, have started to give some attention to it. After introducing the recent works on the subject, this study applies a framework of concrete control modes to the French public-private partnership model: the concession contract. Drawing from a case study, it highlights the complementarities between formal and informal controls. It also clearly shows the nonlinearity of the link between trust and controls.

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    File URL: http://hal-unice.archives-ouvertes.fr/docs/00/46/24/88/PDF/Interorganizational-controls.pdf
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    Paper provided by HAL in its series Working Papers with number hal-00462488.

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    Date of creation: Dec 2009
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    Handle: RePEc:hal:wpaper:hal-00462488
    Note: View the original document on HAL open archive server: http://hal-unice.archives-ouvertes.fr/hal-00462488/en/
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    1. Williamson, Oliver E, 1993. "Calculativeness, Trust, and Economic Organization," Journal of Law and Economics, University of Chicago Press, vol. 36(1), pages 453-86, April.
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    8. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    9. Williamson, Oliver E, 1979. "Transaction-Cost Economics: The Governance of Contractural Relations," Journal of Law and Economics, University of Chicago Press, vol. 22(2), pages 233-61, October.
    10. Shannon W. Anderson & Henri C. Dekker, 2005. "Management Control for Market Transactions: The Relation Between Transaction Characteristics, Incomplete Contract Design, and Subsequent Performance," Management Science, INFORMS, vol. 51(12), pages 1734-1752, December.
    11. Baiman, Stanley, 1990. "Agency research in managerial accounting: A second look," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 341-371.
    12. Hopwood, Anthony G., 1996. "Looking across rather than up and down: On the need to explore the lateral processing of information," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 589-590, August.
    13. Gietzmann, Miles B., 1996. "Incomplete contracts and the make or buy decision: Governance design and attainable flexibility," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 611-626, August.
    14. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
    15. Frances, Jennifer & Garnsey, Elizabeth, 1996. "Supermarkets and suppliers in the United Kingdom: System integration, information and control," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 591-610, August.
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