State audit of public private partnerships in Australia: a lack of public accountability?

Linda English, James Guthrie

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionpeer-review

Abstract

This paper tests the proposition that Departments of Treasury are the sole evaluators of PPPs by mapping the focus, extent and patterning of state audit of PPPs in Australia in a defined period. Twenty-two key elements steering PPP development, implementation, management and public accountability disclosure are identified. PPP audit is mapped against these elements to determine the focus, extent and patterning of PPP audits. The contested nature of performance audit is confirmed. Not all PPP projects appear to have been subject to systematic auditing by auditors-general. Consequently, public accountability is weakened by a diffusion of disclosure, including disclosures by auditors-general.
Original languageEnglish
Title of host publicationPerformance measurement and management 2006
Subtitle of host publicationpublic and private : papers from the Fifth International Conference on Performance Measurement and Management
EditorsAndy Neely, Mike Kennerley, Angela Walters
Place of PublicationCranfield, UK
PublisherCentre for Business Performance, Cranfield School of Management
Pages235-240
Number of pages6
ISBN (Print)9780953376155
Publication statusPublished - 2006
Externally publishedYes
EventPMA Conference (5th : 2006) - London
Duration: 25 Jul 200628 Jul 2006

Conference

ConferencePMA Conference (5th : 2006)
CityLondon
Period25/07/0628/07/06

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