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Accounting-related research in PPPs/PFIs: present contributions and future opportunities

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Purpose – The purpose of this paper is to review research investigating the implications of public
private partnership (PPP) schemes for public investment, focusing on the role and effects of accounting
as it relates to the assessment, management, control, reporting, accountability and policy direction of
these arrangements. Based on this review, it aims to offer reflections on future directions for this
research agenda.
Design/methodology/approach – This paper derives five research themes adapted from the PPP
research agenda outlined by Broadbent and Laughlin as a framework to guide a literature-based
analysis and critique of the relevant PPP literature published up to December 2010.
Findings – The review highlights the range of interesting contributions that extant
accounting-related research has made to current knowledge about PPP policy and procedure. From
this, concentrations of research effort are identified (its largely technical, critical, procurement-oriented
and Anglo-centric focus), and opportunities for future research are proposed. With regard to the latter,
the opportunities proffered have in common a need to question the nature and functioning of PPPs,
consider the complexities of PPPs in action, and explore connections between research and practice.
Originality/value – The main contributions this paper makes relate to understanding the “state of
the art” of accounting-related PPP research, the progress this research agenda has made in line with
Broadbent and Laughlin’s agenda, as well as insights into fruitful directions future research could
take.

Keywords Public private partnership, Private finance initiative, Public sector accounting,
Public sector investment, Value for money, Private finance, Partnership

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 25 No. 5, 2012 pp. 876-924

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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