Publicprivate partnership and private finance initiatives in the EU and Spanish local governments

References

• Acounting Standard Board . 1994 . Reporting the substance of transactions . Financial Reporting Standard , 5
   Google Scholar
• Acounting Standard Board . 1998 . Reporting the substance of transactions , Amendment to FRS5 .
   Google Scholar
• Arthur Andersen and Enterprise LSE . 2000 . Value for Money Drivers in the Private Finance Initiative included in Public-Private Partnership. The Government's Approach , London : Stationery Office, HM Treasury .
   Google Scholar
• Australian National Audit Office . 1998 . Sale of one-third of Telstra , Audit Report No. 10 1998–99
   Google Scholar
• Barrett , P. 1999 . The Convergence of the Public and Private Sectors - Accountability versus Efficiency , Canberra : Australian National Audit Office. Eurostat, European System of Accounts . 1995
   Google Scholar
• Financial Reporting Council . 1998 . Responses for the Public Record to Exposure Draft Amendment to FRS5 “Reporting the substance of transactions”: the Private Finance Initiative
   Google Scholar
• Globerman , S. and Vining , A. R. 1996 . A framework for evaluating the government contracting out decision with an application of information technology . Public Administration Review , 56 ( 6 ) : 577 – 586 .
   Web of Science ®Google Scholar
• HM Treasury . 1997/1999 . How to Account for PFI Transactions , Technical Notes No. 1:
   Google Scholar
• HM Treasury . 1997 . PFI and Public Expenditure Allocations , Policy Statement No. 1:
   Google Scholar
• HM Treasury . 1998 . Public Sector Comparators and Value for Money , Policy Statement No. 2:
   Google Scholar
• HM Treasury . 1998 . PFI and Public Expenditure Allocations for Non-Departmental Public Bodies , Policy Statement No. 3:
   Google Scholar
• HM Treasury . 1998 . Disclosure of Information and Consultation with Staff and other Interested Parties , Policy Statement No. 4:
   Google Scholar
• HM Treasury . 1998 . How to Follow EC Procurement Procedure and Advertise in the OJEC , Technical Notes No. 2:
   Google Scholar
• HM Treasury . 1998 . How to Appoint and Manage Advisers , Technical Notes No. 3:
   Google Scholar
• Hood , C. 1995 . Emerging issues in public administration . Public Administration , 73 Spring : 165 – 183 .
   Web of Science ®Google Scholar
• New Zealand Audit Office . 1999 . “ Contracting Out Local Authority Regulatory Functions ” . In Report of the Controller and Auditor General
   Google Scholar
• HM Treasury . 2000 . Public-Private Partnership. The Government's Approach , London : Stationery Office, HM Treasury .
   Google Scholar
• Torres , L. and Pina , V. 1999 . An empirical study on the performance of Supreme Audit Institutions in European Union privatisations . European Accounting Review , 8 ( 4 ) : 777 – 794 .
   Google Scholar
• Torres , L. and Pina , V. 2001 . Externalization and outsourcing of local government services: accounting tools in the New Public Management . Research Supplement of the Public Fund Digest , 1 ( 2 ) : 9 – 20 . Ed. International Consortium for Governmental Financial Management
   Google Scholar
• UK Cabinet Office . 1996 . Competing for Quality Policy Review - An Efficiency Unit Scrutiny , London : HMSO .
   Google Scholar
• US General Accounting Office (GAO) . 1997 . Privatization: Lessons Learned by State and Local Governments , GAO/GGD 97-48 Washington , DC
   Google Scholar
• US General Accounting Office . 1997 . Terms Related to Privatization Activities and Processes , GG97121 Washington , DC
   Google Scholar
• US General Accounting Office . 1999 . Public-Private Partnership. Terms Related to Building and Facility Partnership , GG99071 Washington , DC
   Google Scholar