Paper #1445

Títol:

Organizing public good provision: Lessons from managerial accounting

Autors:

Benito Arruñada i Stephen Eliot Hansen

Data:

Setembre 2014

Resum:

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.

Paraules clau:

Public Good Provision, Managerial Accounting.

Codis JEL:

H40, M48

Àrea de Recerca:

Economia de l'Empresa i Organització Industrial

Publicat a:

International Review of Law and Economics, 42, 185-91, 2015.

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