Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance

Shu, Xia; Smyth, Stewart; Haslam, Jim

Abstract

Purpose - We explore the under-researched area of post-decision evaluation in PPPs (Public Private Partnerships), focusing upon how and whether Post-decision Project Evaluation (PdPE) is considered and provided for in UK public infrastructure projects.

Design/methodology/approach – Our research design sought insights from overviewing UK PPP planning and more focused exploration of PPP operational practice. We combine extensive analysis of planning documents for operational UK PPP projects with interviews of different stakeholders in PPP projects in one city. Mobilising an open critical perspective, documents were analysed over a period using ethnographic content analysis and interviews were analysed using thematic analysis consistent therewith. We theorise absence and ambiguities of PdPE drawing on the sociology of ignorance.

Findings – We find a long-standing absence or lack of PdPE in PPP projects throughout planning and operational practice, reflecting a dynamic, multi-faceted ignorance. Concerning planning practice, our documentary analysis evidences a trend in PdPE from its absence in the early years (which may indicate some natural or genuine ignorance) to different levels or forms of weak inclusion later. Regarding this inclusion, we find strategic ignorance played a substantive role, involving “deliberate engineering” by both public sector and private partners. Interview findings indicate a lack of clarity over PdPE and its under-development in PPP practice, deficiencies again suggestive of natural and strategic ignorance.

Originality/value – We draw from the sociology of ignorance vis-à-vis accounting’s absence and ambiguity in the context of PPP, contributing to an under-researched area.

Citation

Shu, X., Smyth, S., & Haslam, J. (2023). Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance. Accounting, Auditing and Accountability Journal, 37(1), 363-392. https://doi.org/10.1108/aaaj-03-2020-4451

• Journal Article Type: Article
• Acceptance Date: Jun 15, 2023
• Online Publication Date: Jun 16, 2023
• Publication Date: 2023
• Deposit Date: Aug 17, 2023
• Publicly Available Date: Aug 17, 2023
• Journal: Accounting, Auditing and Accountability Journal
• Print ISSN: 0951-3574
• Publisher: Emerald
• Peer Reviewed: Peer Reviewed
• Volume: 37
• Issue: 1
• Pages: 363-392
• DOI: https://doi.org/10.1108/aaaj-03-2020-4451
• Keywords: Economics, Econometrics and Finance (miscellaneous); Accounting
• Public URL: https://durham-repository.worktribe.com/output/1720262