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| Author: | Vakkuri, J. Meklin, P. Oulasvirta, L. |
| Title: | Emergence of markets - institutional change of municipal auditing in Finland |
| Journal: | Nordiske organisasjons studier
2006 : VOL. 8:1, p. 31-56 |
| Index terms: | auditing institutions local government public sector reforms Nordic countries Finland |
| Language: | eng |
| Abstract: | The paper examines market reforms in the public sector by analyzing them as a form of institutional change. The mechanisms through which the "hierarchy" evolves into the form of "market" organizing are studied in the context of Finnish municipal auditing, which was thrown to competition in 1997. The research asked two questions: 1) What are the premises and rationales behind the emergence of markets in municipal auditing? and 2) What are the preliminary impacts of the market reform on the provision of municipal audit services? |
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