Circuits of power and accountability during institutionalisation of competitive tendering in public sector organisations: A field study in public care of the elderly

A1 Originalartikel i en vetenskaplig tidskrift (referentgranskad)

Interna författare/redaktörer

Publikationens författare: Jean Claude Mutiganda
Förläggare: Emerald
Publiceringsår: 2014
Tidskrift: Qualitative Research in Accounting and Management
Volym: 11
Nummer: 2
Artikelns första sida, sidnummer: 129
Artikelns sista sida, sidnummer: 145


This study aims to analyse the role of circuits of power in institutionalising competitive tendering in public sector organisations and effects on accountability among public decision makers.
– The relationship between institutionalisation of competitive tendering and accountability for total costs of public services depends on how public officials use management accounting and control systems to limit procurement risks and how political decision makers hold public officials to account. This study uses the concept of organisational outflanking within the circuits of power to analyse and explain the finding of ceremonial accountability.

Senast uppdaterad 2019-17-10 vid 03:52