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

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  • Paul Andon

Abstract

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.

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  • Paul Andon, 2012. "Accounting‐related research in PPPs/PFIs: present contributions and future opportunities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(5), pages 876-924, June.
    • Handle: RePEc:eme:aaajpp:v:25:y:2012:i:5:p:876-924
    DOI: 10.1108/09513571211234286
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    Citations

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    Cited by:

    1. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    2. Jiangang Shi & Kaifeng Duan & Guangdong Wu & Rui Zhang & Xiaowei Feng, 2020. "Comprehensive metrological and content analysis of the public–private partnerships (PPPs) research field: a new bibliometric journey," Scientometrics, Springer;Akadémiai Kiadó, vol. 124(3), pages 2145-2184, September.
    3. Hongqiang Wang & Qiaoyan Lin & Yingjie Zhang, 2022. "Risk Cost Measurement of Value for Money Evaluation Based on Case-Based Reasoning and Ontology: A Case Study of the Urban Rail Transit Public-Private Partnership Projects in China," Sustainability, MDPI, vol. 14(9), pages 1-22, May.
    4. Peda, Peeter & Vinnari, Eija, 2020. "The discursive legitimation of profit in public-private service delivery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    5. Salvatore Russo, 2013. "The swing of public-private partnership in the Italian hospitals. A comparative analysis of two case studies," Working Papers 21, Department of Management, Università Ca' Foscari Venezia.
    6. Hoe Chin Goi & Muhammad Mohsin Hakeem & Frendy, 2022. "Bridging Academics’ Roles in Knowledge Diffusion in Sustainability-Driven Public–Private Partnerships: A Case Study of the SDGs Workshop in Central Japan," Sustainability, MDPI, vol. 14(4), pages 1-15, February.
    7. Opara, Michael & Rouse, Paul, 2019. "The perceived efficacy of public-private partnerships: A study from Canada," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 77-99.
    8. Lima, Sónia & Brochado, Ana & Marques, Rui Cunha, 2021. "Public-private partnerships in the water sector: A review," Utilities Policy, Elsevier, vol. 69(C).
    9. Zhe Cheng & Huanming Wang & Wei Xiong & Dajian Zhu & Le Cheng, 2021. "Public–private partnership as a driver of sustainable development: toward a conceptual framework of sustainability-oriented PPP," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(1), pages 1043-1063, January.

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