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Sökning: WFRF:(Cäker Mikael) > (2010-2013) > Refereegranskat

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  • Cäker, Mikael, 1972, et al. (författare)
  • Management control in public sector Joint Ventures
  • 2011
  • Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 22:4, s. 330-348
  • Tidskriftsartikel (refereegranskat)abstract
    • Cooperation among public sector organizations (PSOs) is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables PSOs to cooperate with each other in order to achieve economies of scale. However, JVs contain interrelated horizontal and vertical control relationships (between the owners and between the owners and the JV Company) that complicate their control. The first aim of this paper is to map the dynamics in vertical and horizontal control packages in municipal JVs and to describe the relational factors that affect them. Based on three case studies we conclude that vertical control packages are affected by: goodwill trust and competence trust; parent differences in management style and size in combination with control competence; parent diversification (low relatedness between the JV's activity and the parents’ other activities); and the horizontal control package (e.g., rules for parent interaction and distribution of work). Horizontal control packages are affected by: goodwill trust, system trust and calculative trust; parent differences in size; and efforts to achieve equality. The second aim of the paper is to contribute to the discussion on the relationship between trust and control. We observed that trust is potentially unaffected by the introduction of formal controls. We also found that trust has an inverted “crowding out” effect on control. A high ambition to maintain trust leads to underdeveloped formal controls. In addition, we found that the ambition to preserve trust may inhibit the realisation of economies of scale.
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  • Cäker, Mikael, 1972, et al. (författare)
  • Management control in public sector Joint Ventures
  • 2010
  • Ingår i: 33rd annual EAA congress, 19-21 May 2010, Istanbul Turkey.
  • Konferensbidrag (refereegranskat)abstract
    • Cooperation among public sector organizations is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables public sector organizations to cooperate with others in order to achieve economies of scale in investments in physical resources and knowledge. However, our understanding of how this organization form is controlled is limited. This paper maps the control packages Swedish municipal JVs use in their horizontal and vertical relationships and investigates the factors that affect their control packages designs. The paper also contributes to the debate on the relationship between trust and control in inter-organizational relationships. The three case studies of this research reveal that vertical control packages are affected by trust, parents’ dissimilarities, the relatedness between the JV activity and other owner activities, and horizontal controls. Horizontal control packages are affected by the presence or absence of a dominant owner and by contacts between parents. Furthermore, the paper presents evidence of an “inverted crowding out” effect where maintaining trust is an argument for not developing formal controls. This effect may lead to instability in times of crisis and an inefficient use of resources. Keywords: Trust and control, horizontal control package, vertical control package, joint venture, public organizations, municipality
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  • Resultat 1-8 av 8

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