... of organizational structure and audit costs from 312 municipalities in Norway in 2012. Findings The introduction of contracting out in the municipal audit market in Norway in 2004 contributed to a reduction in audit fees eight years after the deregulation, compared to the situation four years before...

... reforms may consider the regulation of contracting out for FMIS a relevant issue to the institutionalization of accounting policies. Originality/value The analysis innovates by linking IPSAS accounting reform to the contracting out of FMIS. Ricardo Rocha de Azevedo can be contacted...

... more about the factors that lead to different types of amendments. As Oxley and Silverman (2008) note, we need studies that “explicitly connect renegotiation to actual or perceived performance” (p. 231). Decision making Contracting out Property rights © Emerald Publishing Limited 2019...

...-Hansen et al., 2012). Andrej Christian Lindholst can be contacted at: acl@dps.aau.dk © Emerald Group Publishing Limited 2016 Local government Parks Contracting out Public sector reform Historical institutionalism Roads Across countries in the western world...

...Morten Hansen and Andrej Christian Lindholst; Merethe Dotterud Leiren; Andrej Christian Lindholst; Ingjerd Solfjeld; Thomas Barfoed Randrup Purpose – The purpose of this paper is to provide insights into the extent of, rationales for and outcomes of contracting out in the local road and park...

...Morten Hansen and Andrej Christian Lindholst; Ylva Norén Bretzer; Bengt Persson; Thomas Barfoed Randrup Purpose – The purpose of this paper is to investigate to what extent contracting out practices has led to perceived resource cuts in the Swedish park and road sectors. Design/methodology...

... by an assessment of programmes for domestically violent men that epitomise “management of incomplete contracts” central to the theory. Design/methodology/approach The paper is based on an evaluation of contracted‐out programmes for perpetrators of domestic violence in Australia that set out to compare...

... on the sector itself, the services provided and the surrounding framework of accountability. Steve Davies can be contacted at: daviess27@cf.ac.uk © Emerald Group Publishing Limited 2011 Voluntary sector Third sector Charity Contracting out Outsourcing Public services When 18 years...

... are at an unfair advantage over DSOs because of their ability to cross‐subsidize their public sector bids, or whether DSOs are at an unfair advantage because of their insider knowledge. Each of these three public policy questions is now examined in turn. Catering industry Contracting out Information...

... was officially opened. © Emerald Group Publishing Limited 2004 Partnership Schools Contracting out Ireland The 1990s have witnessed the emergence of public private partnerships (PPPs) as a key tool of public policy across the world. PPPs take different forms. Variants of the PPP model...

... an appropriate “value” framework, and that autonomy of community organisations from government may vary according to broader objectives within policy areas. Australia Canada Contracting out New Zealand Public sector Social services © MCB UP Limited 1999 Increasingly, governments across...

... Competition Compulsory competitive tendering Contracting out Local government managers Public sector United Kingdom This article explores the impact of compulsory competitive tendering(CCT) upon the management of local government in the United Kingdom. In particular, the changing role of managers...

...John Black On 1 April 1993 the Prison Service in mainland Britain acquired an agency status. This is in conjunction with increasing news of contracting out of services and outright privatization. Raises the questions of whether the whole concept of agency status is a prelude to privatization; what...