Partnerships: for better, for worse?
Article Abstract:
The article examines factors leading to the failures of two information technology partnerships in the United Kingdom. Research indicates that the contracts did not manage risk transfer in the manner that the parties had expected; the public entities, rather than their commercial partners, bore the risk with costs falling to the public at large.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2003
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The social construction of financial statement elements under Private Finance Initiative schemes
Article Abstract:
The article examines accounting developments for implementing Private Finance Initiative scheme transactions in the United Kingdom, focusing on the transport of meaning within accounting services via social processes. From this analysis, the social constructionist model is created.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2003
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Driving privately financed projects in Australia: what makes them tick?
Article Abstract:
Research indicates that outcomes of privately financed projects are dependent on broad government policy parameters and execution at the organizational level. Data are drawn from such projects in Australia.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2003
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