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The impact of hybridity on PPP governance and related accountability mechanisms: the case of UK education PPPs
Accounting, Auditing & Accountability Journal  ( IF 4.893 ) Pub Date : 2021-06-24 , DOI: 10.1108/aaaj-12-2019-4324
Anne Stafford , Pamela Stapleton

Purpose

Contemporary organisational landscapes offer opportunities for hybrids to thrive. Public–private partnerships (PPPs) are one thriving hybrid form incorporating the use of resources and/or structures from both public and private sectors. The study examines the impact of such a hybrid structure on governance and accountability mechanisms in a context of institutional complexity.

Design/methodology/approach

This study uses an approach that draws on institutional logics and hybridity to examine governance arrangements in the PPP policy created for the delivery of UK schools. Unusually, it employs a comparative case study of how four local governments implemented the policy. It draws on a framework developed by Polzer et al. (2017) to examine the level of engagement between multiple logics and hybrid structures and applies this to the delivery of governance and accountability for public money.

Findings

The Polzer et al. framework enables a study of how the nature of hybrids can vary in terms of their governance, ownership and control relations. The findings show how the relationships between levels of engagement of multiple logics and hybrid structures can impact on governance and accountability for public money. Layering and blending combinations led to increased adoption of private sector accountability structures, whilst a hybrid with parallel co-existence of community and market logics delivered a long-term governance structure.

Research limitations/implications

The paper examines the operation of hybrids in a complex education PPP environment in only four local governments and therefore cannot provide representative answers across the population as a whole. However, given the considerable variation found across the four examples, the paper shows there can be significant differentiation in how multiple logics engage at different levels and in varying combinations even in the same hybrid setting. The paper focuses on capital investment implementation and its evaluation, so it is a limitation that the operational stage of PPP projects is not studied.

Practical implications

The findings have political relevance because the two local government bodies with more robust combinations of multiple logics were more successful in getting funds and delivering schools in their geographical areas.

Originality/value

The study extends Polzer et al.'s (2017) research on hybridity by showing that there can be significant differentiation in how multiple logics engage at different levels and in varying combinations even in what was planned to be the same hybrid setting. It shows how in situations of institutional complexity certain combinations of logics lead to differentiation in governance and accountability, creating fragmented focus on the related public accountability structures. This matters because it becomes harder to hold government to account for public spending.



中文翻译:

混合性对 PPP 治理和相关问责机制的影响:以英国教育 PPP 为例

目的

当代组织环境为混合型企业提供了蓬勃发展的机会。公私伙伴关系 (PPP) 是一种蓬勃发展的混合形式,结合了公共和私营部门的资源和/或结构的使用。该研究考察了这种混合结构在制度复杂性的背景下对治理和问责机制的影响。

设计/方法/方法

本研究使用一种利用制度逻辑和混合性的方法来检查为英国学校交付而创建的 PPP 政策中的治理安排。不同寻常的是,它采用了四个地方政府如何实施政策的比较案例研究。它借鉴了 Polzer等人开发的框架(2017 年)检查多种逻辑和混合结构之间的参与程度,并将其应用于公共资金的治理和问责制的交付。

发现

波尔泽等人。框架可以研究混合动力的性质如何在治理、所有权和控制关系方面发生变化。研究结果表明,多种逻辑和混合结构的参与程度之间的关系如何影响公共资金的治理和问责制。分层和混合组合导致越来越多地采用私营部门问责结构,而社区和市场逻辑并行共存的混合提供了长期治理结构。

研究限制/影响

本文仅在四个地方政府中考察了混合动力车在复杂的教育 PPP 环境中的运作,因此无法提供具有代表性的整体人口答案。然而,鉴于在四个示例中发现的相当大的差异,本文表明,即使在相同的混合环境中,多种逻辑在不同级别和不同组合中的参与方式也存在显着差异。论文侧重于资本投资的实施及其评估,因此没有研究PPP项目的运营阶段是一个局限。

实际影响

调查结果具有政治相关性,因为具有更强大的多重逻辑组合的两个地方政府机构在获得资金和在其地理区域提供学校方面更成功。

原创性/价值

该研究扩展了 Polzer等人。的 (2017) 对混合性的研究表明,即使在计划为相同的混合环境中,多种逻辑在不同级别和不同组合中的参与方式也可能存在显着差异。它显示了在制度复杂的情况下,某些逻辑组合如何导致治理和问责制的差异化,从而导致对相关公共问责制结构的关注分散。这很重要,因为让政府对公共支出负责变得更加困难。

更新日期:2021-06-25
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