... as an asset on council books. However, following an assessment of the problem through the analytical prism of financial accounting, it is argued that councils do not possess control over Crown land and that such land should thus not be recognised by councils. Research limitations/implications The paper...

...Tobias Alexander Krause; Martyna Daria Swiatczak Purpose This study examines the interplay of formal types of control (input, behavior and outcome) exercised on municipally owned corporations (MOCs). It further investigates whether particular informal contingencies (trust and interdependence...