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Investigating the implementation of and accountability in PPPs: a case study in public water management
Journal of Accounting in Emerging Economies ( IF 3.2 ) Pub Date : 2020-08-11 , DOI: 10.1108/jaee-01-2019-0025
Jean Claude Mutiganda , Matti Skoog , Guiseppe Grossi

Purpose

This study analyses how the implementation of PPPs to operate rural water infrastructures and deliver water to local population has led to a new accountability archetype.

Design/methodology/approach

The archetype theory is used to analyse the process of implementing PPPs as a new archetype and setting up systems and structures of accountability between contracting parties. The empirical part of the study is based on extensive document analysis in an East African country. Documents analysed are from governmental sources, UNICEF and the World Bank and cover a period from 1998 to early 2019.

Findings

The process of implementing PPPs was revolutionary at the national level and evolutionary at micro levels. The sequence of the change process moved from central to peripheral. The linearity followed a reorientation track strategy. Setting up systems and structure of accountability was evolutionary, peripheral to central following the reorientation strategy. National authorities reacted proactively to comments and suggestions from international donors and local population. However, not all districts have fully implemented PPPs in their rural water sector. The structure of accountability at the local level, however, still suffers from logistical and professional capacity constraints.

Research limitations/implications

Empirical findings cannot be generalised to other situations, but the theoretical framework used in this study can be applied elsewhere.

Practical implications

Giving priority to hearing from end users themselves before designing and implementing policies that intend to respond to specific local needs is recommended.

Originality/value

This study explains the ways in which micro-organisational change can lead to revolutionary archetypes such as PPPs, whereas the implementation of systems and the structure of accountability at inter-organisational level remain evolutionary.



中文翻译:

调查PPP的实施和问责制:公共水管理中的案例研究

目的

这项研究分析了实施PPP以运营农村水基础设施并向当地人口供水的方式如何导致了新的问责制原型。

设计/方法/方法

原型理论用于分析将PPP作为新原型实施以及建立签约方之间问责制的系统和结构的过程。该研究的实证部分基于一个东非国家的大量文献分析。分析的文件来自政府,儿童基金会和世界银行的资料,涵盖时间从1998年到2019年初。

发现

实施PPP的过程在国家一级是革命性的,而在微观一级则是进化的。变更过程的顺序从中央转移到了外围。线性遵循重定向轨道策略。建立问责制的体系和结构是渐进式的,遵循重新定位战略从中心到外围。国家当局对国际捐助者和当地居民的评论和建议作出了积极反应。但是,并非所有地区都在其农村水务部门中充分实施了PPP。但是,地方一级的问责制仍然受到后勤和专业能力的限制。

研究局限/意义

经验发现不能推广到其他情况,但是本研究中使用的理论框架可以在其他地方应用。

实际影响

建议优先考虑最终用户自己的意见,然后再设计和实施旨在响应特定本地需求的策​​略。

创意/价值

这项研究解释了微观组织变革如何导致革命性原型(如PPP)的方式,而组织间层级的系统实施和问责结构仍处于发展阶段。

更新日期:2020-08-11
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