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Managing cooperation, coordination, and legitimacy

Author

Listed:
  • Tobias Johansson
  • Sven Siverbo
  • Carolina Camén

Abstract

Purpose - – The purpose of this paper is to create knowledge about what factors explain the design of control systems for contracted public services. Design/methodology/approach - – Questionnaire data analyzed with structural equation models. Findings - – Legitimacy-seeking is the most important driver in explaining intensity in control of contracted public services. Competition increases the intensity of control which is opposite to standard transaction cost reasoning. Coordination requirements do not affect the design of control systems for contracted public services. Research limitations/implications - – The study suffers from limitations in the form of the use of perception and questionnaire data and imposes restrictions on empirical generalization. Practical implications - – Supplier competition may add control costs rather than lower them. The strong focus on stakeholder alignment may induce more intensive control than necessary for supplier alignment. Originality/value - – The authors add important knowledge on the determinants of control system design for contracted public sector services. The authors conceptualize and measure the control system in use in a more compelling manner than previous research.

Suggested Citation

  • Tobias Johansson & Sven Siverbo & Carolina Camén, 2016. "Managing cooperation, coordination, and legitimacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 1012-1037, August.
    • Handle: RePEc:eme:aaajpp:v:29:y:2016:i:6:p:1012-1037
    DOI: 10.1108/AAAJ-08-2014-1805
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    Citations

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    Cited by:

    1. Anup Chowdhury & Nikhil Chandra Shil, 2019. "Influence of New Public Management Philosophy On Risk Management, Fraud and Corruption Control and Internal Audit: Evidence from an Australian Public Sector Organization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 486-508, December.
    2. Ionela Andreicovici & Nava Cohen & Silvia Ferramosca & Alessandro Ghio, 2021. "Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals," Journal of Business Ethics, Springer, vol. 172(2), pages 379-405, August.
    3. Juhee Kim & Minju Shin, 2022. "What Drives Social Enterprises to Form Sustainable Values? The Effects of Normative Identity and Social Performance," Sustainability, MDPI, vol. 14(17), pages 1-14, August.
    4. Johansson, Tobias, 2018. "Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 47-62.

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