Management Controls in Public-Private Partnerships

An Analytical Framework

Ranjith Appuhami*, Sujatha Perera, Hector Perera

*Corresponding author for this work

Research output: Contribution to journalArticle

8 Citations (Scopus)

Abstract

Drawing on transaction cost economics and organisational theory, this paper proposes a framework to analyse management controls in Public-Private Partnerships (PPPs). The paper contributes to the related literature at a conceptual level by showing how three control archetypes, namely market, bureaucratic and clan, in conjunction with two control strategies, namely performance evaluation and trust-based strategies, could be used by public partners to minimise relational and performance risk, thereby achieving value for money. Practitioners could also use the linkages identified in this paper to develop management control systems for PPPs.

Original languageEnglish
Pages (from-to)64-79
Number of pages16
JournalAustralian Accounting Review
Volume21
Issue number1
DOIs
Publication statusPublished - Mar 2011

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