Publication:

Accountability practices in public private partnerships : actor network theory's perspective

Globally, Public Private Partnerships (PPP) is a widely used mode of providing public infrastructure. This study seeks to understand the accountability practices and implications of the concession agreement (CA) on accounting and accountability in PPP arrangements. Using an interpretive approach, data were collected through 25 semi-structured interviews with participants from private sector providers, public sector clients (MOHE, IIUM and UiTM) and PPP monitoring agency (UKAS), and reviews of relevant documents. The concept of public accountability is used to conceptualise the relationships and collaboration among multiple experts as actants from the government and the private sector. The PPP performance relies on the contribution made by experts. This study also revealed that communication and adherence to the CA are critical for good collaboration. The findings show the ways in which accountability is being practised in PPP implementation as evidenced by the vital roles of experts, the collaboration of actants within the SPV and between the SPV and the public sector. Drawing on the ANT perspective, this study notes differences in accountability translation during the three phases of PPP projects. During the pre-construction stage, where various negotiation takes place, the translation process centres on the problematisation moment, although interessement, enrolment and mobilisation moments are also present. In the construction stage, when the facilities are constructed, the four translation moments involve greater emphasis on problematisation and interessement moments. In the final stage (maintenance period), which is the longest phase, the translation process focusses on the interessement and enrolment moments. This study also reveals that accountability practices are fostered by collaboration among experts, especially technical and financial experts, in ensuring the on-time completion of a PPP project. Contrary to the notion that a contract is always inadequate to manage PPP projects, this study reveals that the CA is the leading reference that shapes the execution of PPP projects. KPIs are vital components of the CA and align the interests of experts in the PPP project. In light of the above findings, this study contributes to the limited literature on the role of experts and CA on accountability in PPP. It illuminates the importance of collaborative arrangements in PPP that influence the ways in which accountability is discharged to the public.