Inter-organizational Transactions Cost Management with Public Key Registers
| Autor: | W.T. de Vries, H. Ester |
|---|---|
| Přispěvatelé: | Department of Urban and Regional Planning and Geo-Information Management |
| Rok vydání: | 2015 |
| Předmět: | |
| Zdroj: | International journal of public administration in the digital age, 2(2), 23-34. IGI Global |
| ISSN: | 2334-4539 2334-4520 |
| DOI: | 10.4018/ijpada.2015040102 |
| Popis: | Cross-organizational e-Government projects must comply with separate and alternative accounting systems. The compliance brings about two types of problems: the emergence of transaction costs because of having to create additional and often more complex, accounting systems and a reduction of financial autonomy and accountability of individual public agencies. Conceptually transaction cost theory, in particular through using the construction ‘asset specificity' and ‘uncertainty' can qualify these problems. Empirically, a case study approach helps to contextualize these problem in a given (inter-)organizational, economical and institutional environment. The present research employs these choices to explore how the Netherlands e-Government case of establishing national key registers affects the inter-organizational accounting practices and the financial autonomy of a single organization, the Dutch Kadaster. This domain study reveals that while cross-organizational e-Government projects indeed reach cost efficiency in back-office operations they also incur transaction costs in accounting. This increases the institutional uncertainty, while decreasing the asset specificity. Both effects imply a loss in autonomy and accountability of individual public organization, such as the Kadaster. Hence, while e-Government project may operate efficiently and effectively across organizations, it reduces that of individual organizations. |
| Databáze: | OpenAIRE |
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