Do changes in organizational status affect financial performance?
研究了英国10个组织在政府内部或公私边界地位变化对财务绩效的影响，发现私有化方向的变化并不保证绩效提升。
Abstract In recent years there has been worldwide interest in ‘privatization’ and transferring government department functions to quasi‐autonomous agencies. This paper presents the results of a study of 10 organizations in the U.K. which underwent changes in their organizational status within government or which crossed the public‐private boundary. The focus of the study is the impact of these organizational status changes on financial performance measured using a set of standard financial ratios. These ratios did not provide a consistent set of statistically significant results. Organizational status changes in the direction of privatization do not appear to guarantee improved performance.