(Per)forming a public private partnership: The agency of accounting and other practices

Andon, Paul James (2009) (Per)forming a public private partnership: The agency of accounting and other practices. PhD thesis, University of New South Wales, Australia.

Abstract

This thesis investigates the accounting and other practices performed as part of trials experienced by interested actors in forming a Public Private Partnership (PPP) scheme. Prompted by the high visibility of PPP schemes and a lack of understanding about the situated roles and effects of accounting and other practices in motivating and appraising such schemes, two practice-oriented research problems are investigated. Firstly, how does an ambition for a PPP scheme form in particular times and places. Secondly, what is the agency of accounting and other appraisal processes in trialling a proposed PPP scheme. Following an introductory section, this thesis proceeds via three papers. The first paper reviews the extant accounting-related literature on PPP schemes along five research themes adapted from Broadbent & Laughlin (1999, 2004), highlighting the literary contributions and future research opportunities in this area. The second and third papers focus on the experiences of interested actors in trialling possibilities for a public housing PPP in the Australian state of New South Wales (NSW), using field-based research. The aim of the second paper is to understand how an ambition for a PPP can become accepted through efforts to 'envisage value' for such schemes in particular times and places. The third paper investigates the roles and effects of accounting and other appraisal practices mobilised to translate an ambition for a PPP scheme into an agreement that promises a 'Value for Money' (VFM) outcome. Collectively, these papers contribute to extant knowledge about the involvement of accounting and other practices in the performance of 'value' in PPP schemes by: (i) illustrating how an ambition for a PPP scheme forms through 'envisaging value' (ii) explicating the agency of accounting and other practices in conferring VFM with situated meaning; (iii) contradicting the dominant status attributed to the involvement of accounting calculations in PPP schemes; and (iv) highlighting the various ways in which interested actors can cope with and act in the face of significant uncertainties. Overall, these contributions further our understanding of how proposed PPP schemes are (per)formed through the complex of activities (including accounting) and interests tied to the achievement of such schemes.

Item Type: Thesis (Doctoral)
Thesis advisor: Chua, Wai Fong and Baxter, Jane
Uncontrolled Keywords: value for money; public private partnerships; accounting practices
Index terms: public private partnership, public housing, meaning, face, accounting, agency, appraisal, value-for-money, New South Wales
Subjects: sociology, factor and component analysis, Geography, evaluation, psychology, contractual arrangements, economic analysis, construction type
Topics: Organizational Design, Business Strategy, Research Practice, Construction Technology, Value Management, Geographical Context, Procurement
Descriptive scope: 3 PCT

N.B. Descriptive scope is a count of how many of the five facets of empirical research are indicated by the words used in title, abstract and keywords. It is not intended as a judgement on the research; merely a count of the kind of word we would expect to indicate Phenomenon, Concepts, Theoretical framing, Empirical techniques, Analytical techniques. If all five are present, then a code of “5 PCTEA” will indicate this. If you feel the coding for this record is questionable, we welcome discussion around the terms we matched or the way we categorized them. The facet you would expect may not be coded, or a facet may be coded inappropriately. This can also bear on a larger question, of which facets should be treated as defining in construction management research. Please get in touch, and we will look at it. More details here