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Accountability and transparency policies in Austrian Public-Owned Enterprises (POEs) / Austria

In: Accountability, anti-corruption, and transparency policies in Public-Owned Enterprises (POEs)

Author

Listed:
  • Birgit GRÜB

    (Faculty of Social Sciences, Economics and Business Administration, Institute for Management Accounting, Johannes Kepler University, Linz, Austria)

  • Dorothea GREILING

    (Faculty of Social Sciences, Economics and Business Administration, Institute for Management Accounting, Johannes Kepler University, Linz, Austria)

Abstract

Public owned enterprises (POEs) are important to the daily lives of citizens. As they provide employment as well as services of general economic interest. Nevertheless, researchers also indicate negative side effects like undermining political control, accountability or public ethics. Fully public or partly privatized POEs have to balance the interests of society for service provision and the economic interests of shareholders. The paper gives an overview about accountability and transparency policies in Austrian Public Owned Enterprises.

Suggested Citation

  • Birgit GRÜB & Dorothea GREILING, 2021. "Accountability and transparency policies in Austrian Public-Owned Enterprises (POEs) / Austria," CIRIEC Studies Series, in: Andrea ZATTI & CIRIEC (ed.), Accountability, anti-corruption, and transparency policies in Public-Owned Enterprises (POEs), volume 2, chapter 0, pages 101-111, CIRIEC - Université de Liège.
    • Handle: RePEc:crc:chapte:2-austria
    as

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    File URL: https://www.ciriec.uliege.be/wp-content/uploads/2022/02/CSS2CHAP5-AUSTRIA.pdf
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    References listed on IDEAS

    as
    1. Przemyslaw Kowalski & Kateryna Perepechay, 2015. "International Trade and Investment by State Enterprises," OECD Trade Policy Papers 184, OECD Publishing.
    2. Shaoul, Jean & Stafford, Anne & Stapleton, Pamela, 2012. "Accountability and corporate governance of public private partnerships," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 213-229.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Accountability; Anti-corruption and compliance measures; Austria; Public Owned Enterprises; Transparency;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H44 - Public Economics - - Publicly Provided Goods - - - Publicly Provided Goods: Mixed Markets
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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