Abstract
In the present study, two approaches from the school of new institutional economics (NIE), actor-centered institutionalism (ACI) and transaction cost economics (TCE), have been used in a combined manner to analyze and characterize the embodiment of accountability, governance and control mechanisms which apply to PPPs between IOs and the private sector. In practice, NIE approaches, and TCE in particular, revealed to be important providers of frameworks for understanding phenomena in management accounting and control (cf. Anderson and Dekker, 2005; Boland et al., 2008; Covaleski et al., 2003; Dekker, 2004; Richardson and Kilfoyle, 2009; Scapens, 1994; Vosselman, 2002).
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© 2018 Springer Fachmedien Wiesbaden GmbH, part of Springer Nature
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Konrad, T.S. (2018). Theoretical Foundation. In: Management Control in Public-Private Partnerships. Schriften zu Wirtschaftsprüfung, Steuerlehre und Controlling. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-22868-2_4
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DOI: https://doi.org/10.1007/978-3-658-22868-2_4
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