@article{fe70320a25f24b999e0cd72973c6032d,
title = "Circuits of power and accountability during institutionalisation of competitive tendering in public sector organisations: A field study in public care of the elderly",
abstract = "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. ",
author = "Mutiganda, {Jean Claude}",
note = "Earlier versions of this paper were presented at the 16th IRSPM Annual Conference, 11-13 April 2012 in Rome, Italy and the 13th Asian Academic Accounting Association Annual Conference, 9-12 November 2012 in Kyoto, Japan. The author wishes to thank Professor Lars Hassel, Professor Giuseppe Grossi, Associate Professor Ileana Steccolini, Professor Gary Cunningham, conference participants and two anonymous reviewers for their valuable comments to improve this paper.",
year = "2014",
language = "Odefinierat/ok{\"a}nt",
volume = "11",
pages = "129–145",
journal = "Qualitative Research in Accounting and Management",
issn = "1176-6093",
publisher = "Emerald",
number = "2",
}