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Brook, P. and S. Smith (2001). 'Contracting for Public Services: Output based Aid and its Applications'. Washington, D. C.: World Bank.
http://rru.worldbank.org/Features/OBABook.aspx

• World Bank's Policy
• Based on neo-liberalism (influenced by marketisation)
• Trade-offs between initial drafting costs and easier monitoring, or quality and price; also mentioning budget constraints
• Emphases on benefits of formal, ex ante contracting (performance based contract and aid)
• Primarily concerned about capacity of public service of developing countries

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Abramson, W. B. (2004). 'Contracting for health care service delivery: a manual for policy makers'.
http://www.jsi.com/Managed/Docs/Publications/ContractingPrimerManual.pdf
What are the benefits and limitations of using contracts for health care service delivery? What steps are key to good contract management? This guide by John Snow Inc. provides a short overview for healthcare policy makers of the benefits and limitations of contracting, focussing on performance-based contracting, and describes the steps that are key for good contract management. Contracting can only succeed if prerequisite conditions relating to political and legislative context and the public sector’s capacity to manage the process exist.

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Barry H. and S. Van Ballew (1983). 'Management accounting systems and the economics of internal organization'. Accounting, Organizations and Society, 8(1): 73-96.
http://www.sciencedirect.com/science/article/B6VCK-45W6MT6-GV/2/6552d7620ed624da97d02945dc8f14ac
The role, function and design of management accounting and control systems (MACS) are subjects that are being given considerable attention in the accounting literature. The theme of this paper is that recent developments in the economics of internal organization provide a useful framework for bringing economic choice problems associated with MACS into clearer focus. General themes already present in the managerial accounting literature (e.g. performance evaluation and control, participation, responsibility accounting and transfer pricing) gain in vitality when rooted in a more substantial theoretical base than is presently the case.

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Van Den Bor, W. (1985). 'Problematical aspects of expatriate educational research with and in developing countries'. International Journal of Educational Development 5(3): 167-181.
http://www.sciencedirect.com/science/article/B6VD7-463P91W-5/2/5d25f7e2ca074e24eb97f036dc3928d9
Discussions of the problems of expatriate educational research with and in developing countries are at the core of this paper. How should a research project be set up? Who should initiate it and finance it? How does it fit into an overall development strategy? These and other questions are analysed sensitively and with understanding. The paper also examines how research questions should be formulated and how the research should be designed. Inevitably there are hidden objectives which do not appear explicit in the early stages. There are yet others which should be made explicit. Problems also arise over collecting and disseminating data, especially when the time comes to publish a report. So often political and other considerations influence the final report. Ultimately, however, the success or failure and the value or otherwise of any research depends on an intricate web of relationships, at the heart of which must be mutual trust.

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Neu, D. (1991). 'Trust, contracting and the prospectus process'. Accounting, Organizations and Society 16(3): 243-256.
http://www.sciencedirect.com/science/article/B6VCK-45W4HXM-4T/2/7b2ea81b8a3b4ba87c416e6b940b4cd0
This study explores the role of trust and the ways in which trust is created within the prospectus process. It is argued that trust is a necessary condition for economic exchange and that trust must exist prior to contracting. The theoretical analysis provided deconstructs the contract as the original event and points to the limitations of traditional accounting analyses in understanding economic exchange. In addition, examples from the prospectus process are used to illustrate how some of the capital market institutions and institutional practices that we observe create and recreate the trust necessary for exchange.

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Neu, D. (1991). 'New stock issues and the institutional production of trust'. Accounting, Organizations and Society'. 16(2): 185-200.
http://www.sciencedirect.com/science/article/B6VCK-45W4HV0-4N/2/42dba73a266430877894ffc0a52864b8
This study considers the institutions and institutional mechanisms that produce the trust necessary for the new stock issue process to work. A case study of the Canadian institutional environment is used to illustrate the interrelationships among

1. security regulations,
2. the accounting profession, and
3. stock market regulations along with the embedding of other trust mechanisms within institutional practices.

The theory and analysis explicitly considers what is usually taken-for-granted in capital market studies. In addition, the study highlights some of the unintended consequences that may result from the institutional production of trust and the presence of multiple trust-producing institutions.

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Davis, J. T. (1991). 'Institutional impediments to workforce retrenchment and restructing in Ghana's State enterprises'. World Development 19(8): 987-1005.
http://www.sciencedirect.com/science/article/B6VC6-46803TS-24/2/128f1a1b12fe06004a75c2e2136d619d
The central argument developed in this paper is that attempts to introduce a more market-oriented discipline to the structure and management of the workforce in state enterprises can be severely compromised when inadequate attention is given to the institutional setting in which many of the problems addressed by current reform efforts are rooted. The argument is illustrated by references to efforts in Ghana to reduce overall employment in the state enterprise sector and to restructure workforces at the enterprise level.