国家公私伙伴关系单位运作中的透明度权衡:以爱尔兰国家发展金融局为例

IF 3.3 3区 管理学 Q1 BUSINESS, FINANCE
Gail Sheppard , Matthias Beck
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引用次数: 0

摘要

自2002年以来,爱尔兰国家发展金融局(NDFA)在爱尔兰公私合作项目的采购中发挥了主导作用(联合国欧洲经济委员会,2008年)。在2002年至2022年期间,除了目前未在其网站上列出的初级保健、司法、OPW和教育包外,它还采购了9个PPP项目包,目前已在其网站上列出。爱尔兰遵循全球模式,国家或省级PPP单位经常作为独立机构组织起来,在管理基于伙伴关系的基础设施项目采购中发挥核心作用(Burger, 2009)。本文考察了NDFA作为爱尔兰PPP单位,如何影响爱尔兰PPP采购的透明度和问责制。我们的分析表明,NDFA所发挥的不断扩大的作用是去政治化和机构化。我们的分析偏离了之前对PPP代理治理的一些批判性研究(Sześciło, 2020),因为我们认为代理会对PPP透明度的某些方面产生不利影响,同时加强其他方面,如选择过程的透明度。尽管如此,我们认为这种PPP采购方式可能会损害爱尔兰PPP的长期可持续性。本文以爱尔兰为例,有助于理解这种制度安排对PPP采购透明度和问责制的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency

Since 2002, the Irish National Development Finance Agency [NDFA] has played a leading role in the procurement of Public Private Partnership [PPP] projects in Ireland (UNECE, 2008). It has procured 9 PPP projects bundles, which are currently listed on its website, between 2002 and 2022 1 in addition to Primary Care, Justice, OPW and Education bundles not currently listed on its website. Ireland follows a global pattern where national or provincial PPP units, frequently organised as arm’s-length bodies, play a central role in managing the partnership-based procurement of infrastructure projects (Burger, 2009). This paper examines how the NDFA, acting as Ireland’s PPP unit, has affected the transparency and accountability of Irish PPP procurement. Our analysis indicates that the expanding role played by the NDFA has been depoliticisation and agencification. Our analysis deviates from some previous critical studies of PPP agency governance (Sześciło, 2020) in that we argue that agencification can adversely affect some aspects of PPP transparency while strengthening others, such as selection process transparency. Nonetheless, we suggest the approach to PPP procurement could harm the long-term sustainability of Irish PPP. Using the example of Ireland, our paper contributes to an understanding of the impact of such institutional arrangements on transparency and accountability of PPP procurement.

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来源期刊
CiteScore
4.80
自引率
2.80%
发文量
75
期刊介绍: The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.
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