Organizing public good provision: Lessons from managerial accounting

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• dc.contributor.author Arruñada, Benitoca
• dc.contributor.author Hansen, Stephen Eliotca
• dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
• dc.date.accessioned 2017-07-26T10:51:07Z
• dc.date.available 2017-07-26T10:51:07Z
• dc.date.issued 2014-09-01
• dc.date.modified 2017-07-23T02:16:30Z
• dc.description.abstract This paper applies ideas and findings from Managerial Accounting to the problem of public good provision. It first links the problems of traditional bureaucracies with those of "discretionary expense centers", which are characterized by poor user and supplier incentives as well as overproduction. It then describes alternative hybrid organizations that delegate authority and provide incentives on some dimensions, while maintaining control on others. Finally, it illustrates the ideas with several cross-country case studies on public registries, illustrating that such hybrids may provide a superior, if imperfect, solution to the problems that governments face when lacking sufficient information to directly control the activities of public goods' providers.
• dc.format.mimetype application/pdfca
• dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=1445
• dc.identifier.citation International Review of Law and Economics, 42, 185-91, 2015.
• dc.identifier.uri http://hdl.handle.net/10230/22698
• dc.language.iso eng
• dc.relation.ispartofseries Economics and Business Working Papers Series; 1445
• dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
• dc.rights.accessRights info:eu-repo/semantics/openAccess
• dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
• dc.subject.keyword public good provision
• dc.subject.keyword managerial accounting.
• dc.subject.keyword Business Economics and Industrial Organization
• dc.title Organizing public good provision: Lessons from managerial accountingca
• dc.type info:eu-repo/semantics/workingPaper