Maintaining market principles: Government auditors, PPP equity sales and hegemony: Public sector reforms, public private partnerships and whole government accounting

Article by Stewart Smyth and Dexter Whitfield in Accounting Forum journal. The UK’s government auditors, the National Audit office (NAO), play a central role in the accountability relations surrounding government expenditure. Commonly portrayed as being independent, they carry out performance audits assessing value for money. To date the emerging market for PPP equity transactions has attracted little attention. This paper explores that emerging market through a Gramscian framework utilising the concepts of ‘common sense’ and ‘good sense’, focusing on a dialogical analysis of a NAO report. Open Access download: http://dx.doi.org/10.1016/j.accfor.2016.06.003

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This document was created by Dexter Whitfield on 2016-09-14 08:22:14.
This document was last modified by Dexter Whitfield on 2016-09-14 08:22:20.
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