Circuits of power and accountability during institutionalisation of competitive tendering in public sector organisations

摘要: Purpose – This study aims to analyse the role of circuits power in institutionalising competitive tendering public sector organisations and effects on accountability among decision makers. Design/methodology/approach The used intensive field research data based interviews, meeting observations document analysis a city, referred as Sunset City, Finland from 2008 2013. Findings relationship between institutionalisation for total costs services depends how officials use management accounting control systems limit procurement risks political makers hold account. uses concept organisational outflanking within explain finding ceremonial accountability. Research limitations/implications Empirical findings cannot be generalised other situations, but theoretical framework this ca...