Partnerships: For better, for worse?

Accounting, Auditing & Accountability Journal

Volumn 16, Issue 3, 2003, Pages 397-421

  Edwards, Pamela ^a   Shaoul, Jean ^b  

^a UNIVERSITY OF MANCHESTER   (United Kingdom)

^b UNIVERSITY OF MANCHESTER   (United Kingdom)

Author keywords

Partnership; Public sector accounting; Risk management; United Kingdom

Indexed keywords

EID: 84986031764     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570310482345     Document Type: Review

References (60)

1. Adelson, R.M. (1970), “Discounted cash flow – can we discount it?”, Journal of Business Finance, Summer, pp. 55-8.
2. Arruñada, B. (2000), “Audit quality: attributes, private safeguards and the role of regulation”, The European Accounting Review 2000, Vol. 9 No. 2, pp. 205-24.
3. Arthur Andersen and Enterprise LSE (2000), Value for Money Drivers in the Private Finance Initiative, report commissioned by the Treasury Taskforce, January, available from the Treasury's Web site at: treasury-projects.gov.uk/series_1/andersen
4. Ball, R., Heafy, M. and King, D. (2001), “The Private Finance Initiative”, Policy and Politics, Vol. 29 No. 1, January, pp. 95-108.
5. Cook, A. (2000), “Passport to progress”, Public Finance, 11 August.
6. Cutler, T. and Waine, B. (1997), Managing the Welfare State, Berg, Oxford and New York, NY.
7. Deakin, N. and Walsh, K. (1996), “The enabling state: the role of markets and contracts”, Public Administration, Vol. 74, Spring, pp. 33-48.
8. Dunleavy, P., Margetts, H., Bastow, S. and Yared, H. (2001), “Policy learning and public sector information technology: contractual and e-government change”, paper presented at the American Political Science Association's Annual Conference, San Francisco, CA, August.
9. Economist Intelligence Unit Report (1999), Vision 2010: Forging Tomorrow's Public Private Partnerships, in co-operation with Andersen Consulting, Economist Intelligence Report, EIU, New York, NY.
10. Edwards, P. and Shaoul, J.E. (1999), “Lessons of Pimlico”, Public Finance, 29 October-4 November, pp. 16-18.
11. Froud, J. and Shaoul, J. (2001), “Appraising and evaluating PFI for NHS hospitals”, Financial Accountability and Management, Vol. 17 No. 3, August, pp. 247-70.
12. Gaffney, D. and Pollock, A. (1999a), Downsizing for the 21st Century, report to Unison Northern Region on the North Durham Acute Hospitals PFI scheme, School of Public Policy, University College London, London.
13. Gaffney, D. and Pollock, A.M. (1999b), “Pump priming the PFI: why are privately financed hospital schemes being subsidised?”, Public Money and Management, Vol. 17 No. 3, pp. 11-16.
14. Gaffney, D., Pollock, A.M., Price, D. and Shaoul, J. (1999a), “NHS capital expenditure and the Private Finance Initiative – expansion or contraction?”, British Medical Journal, Vol. 319, pp. 48-51.
15. Gaffney, D., Pollock, A.M., Price, D. and Shaoul, J. (1999b), “PFI in the NHS – is there an economic case?”, British Medical Journal, Vol. 319, pp. 116-19.
16. Gaffney, D., Pollock, A.M., Price, D. and Shaoul, J. (1999c), “The politics of the Private Finance Initiative and the new NHS”, British Medical Journal, Vol. 319, pp. 249-53.
17. Hodges, R. and Mellett, H. (1999), “Accounting for the Private Finance Initiative in the United Kingdom National Health Service”, Financial Accountability & Management, Vol. 15 No. 3 and 4, August/November, pp. 275-90.
18. IPPR (2001), Building Better Partnerships: The Final Report of the Commission on Public Private Partnerships, Institute for Public Policy Research, London.
19. King, P. (1975), “Is the emphasis of capital budgeting theory misplaced?”, Journal of Business Finance and Accounting, Spring, pp. 69-82.
20. Kirk, R.J. and Wall, A. (2001), “Substance, form and PFI contracts”, Public Money and Management, Vol. 21 No. 3, July-September, pp. 41-6.
21. Kirkpatrick, I. and Lucio, M.M. (1996), “Introduction: the contract state and the future of public management”, Public Administration, Vol. 74, Spring, pp. 1-8.
22. Lister, R. (1983), “Appraising the value of post audit procedures”, Accountancy Age, 20 October, p. 40.
23. National Audit Office (1997), The Contributions Agency: The Contract to Develop and Operate the Replacement National Insurance Recording System, Report of Comptroller and Auditor General, HC 12, Session 1997-98, The Stationery Office, London.
24. National Audit Office (1999a), The Passport Delays of Summer 1999, Report of Comptroller and Auditor General, HC 812, Session 1998-99, The Stationery Office, London.
25. National Audit Office (1999b), Examining the Value for Money of Deals under PFI, Report of Comptroller and Auditor General, HC 739, Session 1998-99, The Stationery Office, London.
26. National Audit Office (2000a), The Financial Analysis for the London Underground Public Private Partnership, Report of Comptroller and Auditor General, HC 54, Session 2000-2001, The Stationery Office, London.
27. National Audit Office (2000b), The Refinancing of the Fazakerley PFI Prison Contract, Report of Comptroller and Auditor General, HC 584, Session 1999-2000, The Stationery Office, London.
28. National Audit Office (2000c), Public Health Laboratory Service Board Accounts 1998-1999’ Report of Comptroller and Auditor General, HC 874, Session 1998-99, The Stationery Office, London.
29. National Audit Office (2000d), National Insurance Fund, Report of Comptroller and Auditor General, HC 146, Session 1999-2000, The Stationery Office, London.
30. National Audit Office (2001a), The Department of Media, Culture and Sport: The Renegotiation of the PFI-type Deal for the Royal Armouries Museum in Leeds, Report of Comptroller and Auditor General, HC 103, Session 2001-2002, The Stationery Office, London.
31. National Audit Office (2001b), NIRS2 Contract Extension, Report of Comptroller and Auditor General, HC 355, Session 2001-2002, The Stationery Office, London.
32. National Audit Office (2001c), Managing the Relationship to Secure a Successful Partnership in PFI Projects, Report of Comptroller and Auditor General, HC 375, Session 2001-2002, The Stationery Office, London.
33. National Audit Office (2001d), Channel Tunnel Rail Link, Report of Comptroller and Auditor General, HC 302, Session 2001-2002, The Stationery Office, London.
34. National Audit Office (2001e), Modern Policy-Making: Ensuring Policies Deliver Value For Money, Report by the Comptroller and Auditor General, HC 289, Session 2001-2002, The Stationery Office, London.
35. National Audit Office (2002), Public Private Partnerships: Airwave, Report of Comptroller and Auditor General, HC 730, Session 2001-2002, The Stationery Office, London.
36. Pendlebury, M. (1994), “Management accounting in local government”, Financial Management & Accountability, Vol. 10 No. 2, May, pp. 117-29.
37. Pike, R.H. and Wolfe, M.B. (1988), Capital Budgeting in the 1990s, Chartered Institute of Management Accountants, London.
38. Pollock, A. and Vickers, N. (2000), “Private pie in the sky”, Public Finance, 14 April, pp. 22-3.
39. Pollock, A., Price, D. and Dunnigan, M. (2000), Deficits Before Patients: A Report on the Worcestershire Royal Infirmary PFI and Worcestershire Hospital Configuration, School of Public Policy, University College London, London.
40. Pollock, A., Shaoul, J. and Vickers, V. (2002), “Private finance and ‘value for money’ in NHS hospitals: a policy in search of a rationale?”, British Medical Journal, Vol. 324, 18 May, pp. 1205-8.
41. Pollock, A.M., Dunnigan, M., Gaffney, D., Price, D. and Shaoul, J. (1999), “Planning the ‘new’ NHS: downsizing for the 21st Century”, British Medical Journal, Vol. 319 No. 7203, pp. 179-84.
42. Price, D., Gaffney, D. and Pollock, A. (1999), The Only Game in Town: A Report on the Cumberland Infirmary Carlisle PFI, Report, Unison Northern Region, Unison, London.
43. Public Accounts Committee (1998), Contract to Develop and Operate the Replacement National Insurance Recording System, Forty Second Report, HC 472, Session 1997-98, The Stationery Office, London.
44. Public Accounts Committee (1999), Delays to the New National Insurance Recording System, HC 182, Session 1998-99, The Stationery Office, London.
45. Public Accounts Committee (2000a), The Passport Delays of Summer 1999, 24th Report, HC 208, Session 1999-2000, The Stationery Office, London.
46. Public Accounts Committee (2000b), Government Resources and Accounts Bill Ninth Report, House of Commons, February 2nd, Session 1999-2000, The Stationery Office, London.
47. Public Accounts Committee (2000c), Improving the Delivery of Government IT Projects, First Report and proceedings, Government Resources and Accounts Bill Ninth Report, House of Commons, February 2nd, Session 1999-2000, The Stationery Office, London.
48. Public Accounts Committee (2000d), National Insurance Fund 1998-99 31st Report, Session 1999-2000, HC 350, The Stationery Office, London.
49. Public Accounts Committee (2002a), NIRS2: Contract Extension, 38th Report, Session 2001-02, HC 423, The Stationery Office, London.
50. Public Accounts Committee (2002b), Managing the Relationship to Secure a Successful Partnership in PFI Projects, 42nd Report, Session 2001-02, HC 460, The Stationery Office, London.
51. Ricketts, M. (1994), The Economics of Business Enterprise: An Introduction to Economic Organisation and the Theory of the Firm, 2nd ed., Wheatsheaf, Brighton.
52. Seal, W. (1999), “Accounting and competitive tendering in UK local government: an institutionalist interpretation of the new public management”, Financial Accountability & Management, Vol. 15 No. 3/4, August/November, pp. 309-27.
53. Shaoul, J. (2002), “A financial appraisal of London Underground public private partnership”, Public Money and Management, Vol. 22 No. 2, April-June.
54. Sharman, Lord (2001), Holding to Account: The Review of Audit and Accountability for Central Government, Report, The Treasury, London.
55. Treasury (1997a), Appraisal and Evaluation in Central Government (“The Green Book”), The Stationery Office, London.
56. Treasury (1997b), A Step-By-Step Guide to the PFI Procurement Process, HM Treasury, London.
57. Treasury (1998), Modern Public Services for Britain: Investing in Reform. Comprehensive Spending Review: New Public Sector Spending Plans 1999-2002, Cmnd 4011, The Stationery Office, London.
58. Treasury Taskforce (1997), Partnerships for Prosperity. The Private Finance Initiative, HM Treasury, London.
59. Treasury Taskforce (1999), Step by Step Guide to the Procurement Process, HM Treasury, London.
60. UKPA (1997), Private Sector Involvement in the Issue of the British Passport’ Business Case Summary, UKPA, London, July.