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Citation

McQuaid R & Scherrer W (2010) Changing reasons for public-private partnerships (PPPs). Public Money and Management, 30 (1), pp. 27-34. https://doi.org/10.1080/09540960903492331

Abstract
This article considers the micro- and macro-economic benefits and costs of PPPs and some implications of implementing new international accounting standards. If public sector financial costs are forced to move ‘on balance sheet', then there are likely to be impacts on the use in PPPs by governments and other public bodies. This may move the basis of PPP choice towards a more level playing-field with other financing sources, potentially give a more realistic measure of future public commitments and liabilities and reduce incentives to use PPPs for budget enlargement. There may be a refocusing upon the potential efficiency gains of PPPs and a reduction in their use, in some cases.

Journal
Public Money and Management: Volume 30, Issue 1