Shaoul, Jean; Stafford, Anne; Stapleton, Pam - In: Accounting, Auditing & Accountability Journal 23 (2010) 2, pp. 229-255
delivering financial accountability, focusing on the UK government's use of private finance for roads. Design …/methodology/approach – Publicly available documents from the public and private sector partners for 11 roads contracts are examined, together with a … publicly provided bridge paid for via tolls as a comparator. Findings – Reporting by both public and private sectors is limited …