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Journal Articles
Accounting, Auditing & Accountability Journal (2013) 26 (2): 346.
Published: 08 February 2013
... The picture is unclear but the business clearly viable., Structured finance is the story and the strength is in the name,, SPVs are crowned with glory and their risk taking is tame., But now …In recent years our bankers have quite seriously struggled, Perhaps their own financing...
Journal Articles
Accounting, Auditing & Accountability Journal (2010) 23 (1): 82–110.
Published: 05 January 2010
... provider may be concerned about translating the service needs into finance, the funder may have other concerns such as adhering to government policy. Smith (2003) suggests that any criterion of “need” implies a departure from efficiency as it brings issues of equity into consideration. Evaluating needs...
Journal Articles
Journal Articles
Accounting, Auditing & Accountability Journal (2003) 16 (3): 493–511.
Published: 01 August 2003
... research question: “what is the nature of PFI and who is regulating its application?” to frame an analysis of the complex relationships between steering media and steering mechanisms in determining the operation of privately financed projects (PFP) in Australia. A secondary, but related concern...
Journal Articles
Accounting, Auditing & Accountability Journal (2003) 16 (3): 342–371.
Published: 01 August 2003
...David Heald In Private Finance Initiative (PFI) projects, value for money (VFM) tests and accounting treatment are distinct but related issues. VFM analysis should be concerned with total risk, not just with the sharing of risk, which dominates the accounting treatment decision. A framework...
Journal Articles
Accounting, Auditing & Accountability Journal (2003) 16 (3): 422–445.
Published: 01 August 2003
...Jane Broadbent; Jas Gill; Richard Laughlin This paper seeks to develop a system of how to judge the merit and worth of Private Finance Initiative (PFI) projects in the UK National Health Service (NHS) once they are operational. This concern is couched in relation to whether PFI can be seen...
Journal Articles
Accounting, Auditing & Accountability Journal (2003) 16 (3): 446–466.
Published: 01 August 2003
... required. In some cases this has led to a process whereby needed infrastructure is obtained by enticing private sector entities to provide financing for the infrastructure through state supported incentive schemes. In these instances, the financing of the infrastructure is typically a ruse perpetuated...

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