Abstract
This paper provides a report on a multi-method study investigating the watershed period of Australian public sector outsourcing from the mid-1990s through to 2000. Interviews and a large-scale survey conducted with Australian public-sector managers indicate a number of shortfalls in decision-making and decision-evaluation processes from accounting and policy compliance perspectives. The results suggest that the cost savings objective was given a low level of importance, that transaction-cost data were rarely used in decision-making, and that ex-post decision evaluation of the cost outcomes from outsourcing was minimal. These results are also reinterpreted and implications drawn in light of the current day contracting practices of Australian public-sector organisations.
Original language | English |
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Pages (from-to) | 108-122 |
Number of pages | 15 |
Journal | Australian Accounting Review |
Volume | 18 |
Issue number | 2 |
DOIs | |
Publication status | Published - Jun 2008 |