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

Linda English; James Guthrie

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

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-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 language	English
Title of host publication	Performance measurement and management 2006
Subtitle of host publication	public and private : papers from the Fifth International Conference on Performance Measurement and Management
Editors	Andy Neely, Mike Kennerley, Angela Walters
Place of Publication	Cranfield, UK
Publisher	Centre for Business Performance, Cranfield School of Management
Pages	235-240
Number of pages	6
ISBN (Print)	9780953376155
Publication status	Published - 2006
Externally published	Yes
Event	PMA Conference (5th : 2006) - London Duration: 25 Jul 2006 → 28 Jul 2006

Conference

Conference	PMA Conference (5th : 2006)
City	London
Period	25/07/06 → 28/07/06

Cite this

English, L., & Guthrie, J. (2006). State audit of public private partnerships in Australia: a lack of public accountability? In A. Neely, M. Kennerley, & A. Walters (Eds.), Performance measurement and management 2006: public and private : papers from the Fifth International Conference on Performance Measurement and Management (pp. 235-240). Centre for Business Performance, Cranfield School of Management.

English, Linda ; Guthrie, James. / State audit of public private partnerships in Australia : a lack of public accountability?. Performance measurement and management 2006: public and private : papers from the Fifth International Conference on Performance Measurement and Management. editor / Andy Neely ; Mike Kennerley ; Angela Walters. Cranfield, UK : Centre for Business Performance, Cranfield School of Management, 2006. pp. 235-240

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title = "State audit of public private partnerships in Australia: a lack of public accountability?",

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.",

author = "Linda English and James Guthrie",

year = "2006",

language = "English",

isbn = "9780953376155",

pages = "235--240",

editor = "Andy Neely and Mike Kennerley and Angela Walters",

booktitle = "Performance measurement and management 2006",

publisher = "Centre for Business Performance, Cranfield School of Management",

note = "PMA Conference (5th : 2006) ; Conference date: 25-07-2006 Through 28-07-2006",

}

English, L & Guthrie, J 2006, State audit of public private partnerships in Australia: a lack of public accountability? in A Neely, M Kennerley & A Walters (eds), Performance measurement and management 2006: public and private : papers from the Fifth International Conference on Performance Measurement and Management. Centre for Business Performance, Cranfield School of Management, Cranfield, UK, pp. 235-240, PMA Conference (5th : 2006), London, 25/07/06.

State audit of public private partnerships in Australia: a lack of public accountability? / English, Linda; Guthrie, James.
Performance measurement and management 2006: public and private : papers from the Fifth International Conference on Performance Measurement and Management. ed. / Andy Neely; Mike Kennerley; Angela Walters. Cranfield, UK: Centre for Business Performance, Cranfield School of Management, 2006. p. 235-240.

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

TY - GEN

T1 - State audit of public private partnerships in Australia

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AU - Guthrie, James

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N2 - 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.

AB - 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.

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SP - 235

EP - 240

BT - Performance measurement and management 2006

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A2 - Kennerley, Mike

A2 - Walters, Angela

PB - Centre for Business Performance, Cranfield School of Management

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Y2 - 25 July 2006 through 28 July 2006

ER -

English L, Guthrie J. State audit of public private partnerships in Australia: a lack of public accountability? In Neely A, Kennerley M, Walters A, editors, Performance measurement and management 2006: public and private : papers from the Fifth International Conference on Performance Measurement and Management. Cranfield, UK: Centre for Business Performance, Cranfield School of Management. 2006. p. 235-240

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

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