| Autor: |
SALEH, JULIANA, BASNAN, NORIDA, WAHAB, AINOL BASIRAH ABDUL, AHMAD, AZLINA, AMIR, AMIZAWATI MOHD |
| Zdroj: |
Asian Journal of Accounting & Governance; 2024, Vol. 22, p1-16, 16p |
| Abstrakt: |
Reporting is an essential medium for manifesting accountability in public sector entities. However, the existing reporting is insufficient to meet the accountability demands of stakeholders. Particularly complicated operations, such as Public-Private Partnership (PPP) arrangements. This deficiency may indicate a lack of transparency and potentially threaten the sustainability of projects under PPP arrangements. Therefore, this study was conducted to explore the perspectives of internal stakeholders regarding the need for specific reporting related to PPP arrangements to strengthen accountability. Specifically, the study aims to gather stakeholder perspectives on existing reporting practices and to validate the need to develop a comprehensive reporting framework for PPP arrangements. Focusing on infrastructure projects, this study adopts a qualitative approach through interviews with internal stakeholders selected through purposive sampling. The findings indicate that, to date, there is no proper comprehensive reporting about PPP projects to the public. The findings further highlight the necessity for specific reporting and developing an appropriate reporting framework, given the uniqueness and complexity of PPP implementation. This research contributes to the management and reporting and may serve as a foundation for preparing effective reporting guidelines to enhance accountability in the public sector, particularly among those involved in PPP projects. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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