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Management control in public sector Joint Ventures
School of Business, Economics and Law, University of Gothenburg.
Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
2011 (English)In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 22, no 4, 330-348 p.Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
2011. Vol. 22, no 4, 330-348 p.
Keyword [en]
Trust and control, Horizontal control package, Vertical control package, Inverted crowding out, Joint Venture, Public organizations, Municipalities
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-9060DOI: 10.1016/j.mar.2011.08.002ISI: 000298128500007OAI: oai:DiVA.org:kau-9060DiVA: diva2:472946
Available from: 2012-01-04 Created: 2012-01-04Bibliographically approved

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Siverbo, Sven

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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