Zusammenfassung
This section gives an overview of archetypes and types of controls which have been discussed in the literature and applied to previous empirical studies, particularly on IORs including PPPs and JVs. “Control archetypes can be defined as a characteristic, discrete configuration of control devices that is descriptively and theoretically representative of a significant group of observable management control structures and practices” (Speklé, 2001, p. 427). Speklé underlines that control archetypes differ with respect to costs and benefits, efficiency and problem-solving capacity.
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© 2018 Springer Fachmedien Wiesbaden GmbH, part of Springer Nature
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Konrad, T.S. (2018). Control Archetypes and Typologies. In: Management Control in Public-Private Partnerships. Schriften zu Wirtschaftsprüfung, Steuerlehre und Controlling. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-22868-2_3
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DOI: https://doi.org/10.1007/978-3-658-22868-2_3
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