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

Shu, Xia, Smyth, Stewart and Haslam, Jim 2024. Understanding absences and ambiguities of Post-decision Project Evaluation in the UK's PPPs: drawing from the sociology of ignorance. Accounting, Auditing & Accountability Journal 37 (1) , pp. 363-392. 10.1108/AAAJ-03-2020-4451

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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.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Schools > Business (Including Economics)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Publisher:	Emerald
Date of First Compliant Deposit:	1 April 2025
Date of Acceptance:	9 May 2023
Last Modified:	02 May 2025 15:30
URI:	https://orca.cardiff.ac.uk/id/eprint/177331

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