Publications

Authors:

Bracci, Enrico; Tallaki, Mouhcine; Riso, Vincenzo

Title:

Trust and management control archetypes in public-private partnerships

Year:

2024

Type of item:

Articolo in Rivista

Tipologia ANVUR:

Articolo su rivista

Language:

Inglese

Format:

Elettronico

Referee:

Sì

Name of journal:

JOURNAL OF ACCOUNTING & ORGANISATIONAL CHANGE

ISSN of journal:

1832-5912

N° Volume:

20

Number or Folder:

6

Page numbers:

178-199

Keyword:

Public-Private Partnership; PPPs; Trust; MCS; Management control system

Short description of contents:

Purpose – This paper aims to contribute to the management control systems (MCS) changes in publicprivate partnerships (PPSs) by developing a conceptual archetype explaining the relationship between trust and MCSs in PPPs, and highlighting how this relationship may evolve over time. Design/methodology/approach – The paper adopts a longitudinal case study methodology focusing on a hospital built and operated under a project finance deal. The methods adopted include semistructured interviews, direct observation and internal documentation analysis. We conducted 15 semistructured interviews from 2019 to 2021. In analyzing different documents and interviews, we triangulated data to ensure solid interpretation. Findings – The case shows how trust can take different configurations depending on the type of MCS used. The results highlight how different patterns of MCSs, about trust, can be combined to govern PPPs. The case also shows the temporal dynamics of how MCS and trust evolve at different organizational levels and how bureaucratic control matched with contractual trust and trust-based control matched with competence trust can coexist at different times and organizational levels. Practical implications – Managers involved in PPPs will be aware of the role of different types of trust in shaping and managing the relationship between partners at different organizational levels. Furthermore, the findings could help policymakers to adopt more informed decisions and to promote practice-based trust at various organizational levels of PPPs. Originality/value – The paper proposes a management control archetype based on bureaucracy- and trust-based patterns concerning the level of programmability of tasks, as well as defined risks.

Note:

AJG 2

Web page:

https://www.emerald.com/insight/content/doi/10.1108/JAOC-12-2023-0225/full/html

Product ID:

140616

Handle IRIS:

11562/1131926

Last Modified:

December 20, 2024

Bibliographic citation:

Bracci, Enrico; Tallaki, Mouhcine; Riso, Vincenzo, Trust and management control archetypes in public-private partnerships «JOURNAL OF ACCOUNTING & ORGANISATIONAL CHANGE» , vol. 20 , n. 6 , 2024 , pp. 178-199

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