Local governments tend to join resources and create co-owned organisations to solve the supply of public services. From a strategic perspective on local government cooperation, this paper analyses the conditions for strategy development in a co-owned municipal organisation. The empirical data...

Some local government organisations stand out in terms of their capability to adopt and use management accounting innovations and become a model for those struggling with issues such as performance measurement. But what happens to the innovations if the organisation is forced into...

This is a paper about ownership and governance in a jointly owned local government organization providing water services (Water and Sewage South). The paper discusses the conditions for governance and ownership influence in a jointly owned local government organisation. Extra attention is...

A competitive tendering process within a public organization does not always render the anticipated results, i.e., the intended strategy is not always realized. This paper shows that the way the strategy process is managed by the parties involved in the tender is of importance to the outcome....