<title>Abstract</title> The <roman>ex‐post</roman> facto cost of using private finance in roads is examined using a case study approach. The paper focuses on the first eight design, build, finance and operate (DBFO) roads commissioned by the UK Government’s Highways Agency and paid for through a system of shadow tolls....

This article investigates the outcomes in terms of the cost to both the taxpayer and road users of using private finance to build and operate the Dartford crossings and the Skye bridge. It provides the detailed financial evidence that confirms the broader international experience that the use of...

Purpose The purpose of this paper is to examine the accounting and governance of public private partnerships (PPPs) that are structured as joint venture partnerships. Drawing on Giddens’ structuration theory, the paper examines how human agents interact with these joint venture structures and...

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...

Purpose: This paper aims to address the gap within the public accountability literature with regard to emerging economies and add to knowledge about how accountability is understood and how it plays out in practice in the context of public sector reform. While prior literature has focussed on...

Health care public--private partnerships (PPPs), where clinical services as well as infrastructure are delivered by the private sector, are coming under the spotlight as governments seek to achieve value for money in health budgets. Existing examples have been widely reported as successful....