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An enhanced framework for assessing the operational performance of public-private partnership school projects

机译:评估公私合营学校项目运营绩效的增强框架

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Purpose - A study of the current practices for evaluating the ex-post performance of public-private partnership (PPP) school projects in Australia via literature review and qualitative case studies has found that no consistent approach exists for evaluating operational performance. A detailed critique of international PPP audits and practices has identified existing gaps in ex-post performance evaluation. Through a process of comparative analysis and industry confirmation, a performance analysis technique aligned with international practice has been developed that can be utilised by the educational departments across Australia to evaluate the ex-post performance of PPP projects (PPPs). The paper aims to discuss these issues. Design/methodology/approach - This paper opted for qualitative archival analysis of case studies using pattern matching, explanation building, time series, and comparative analysis. The data used for document analysis included value reports, project summaries, and contract documents, as well as local and international audit guidelines. Findings - This paper reviewed current practices, identified a range of processes, and reported the best practices. However, consideration of the approaches taken in the UK and Australia for evaluating operational performance indicates that current techniques lack consistency. Research limitations/implications - The developed ex-post performance measurement framework is limited to Australian PPP school projects and, at this stage, cannot be generalised to other social PPP projects. Practical implications - The paper includes implications for the development of better performance evaluation practices and audits. Social implications - An enhanced framework for measuring operational performance will increase the accountability of taxpayers in the content of their utilisation by the government. Originality/value - This paper presents an enhanced ex-post performance measurement framework for education departments across Australia.
机译:目的-通过文献综述和定性案例研究对澳大利亚公私合营学校项目的事后绩效进行评估的现行做法的研究发现,目前尚没有一致的方法来评估运营绩效。对国际PPP审计和实践的详细评论指出了事后绩效评估中存在的差距。通过比较分析和行业确认的过程,开发了一种与国际惯例一致的绩效分析技术,澳大利亚的教育部门可以利用该技术来评估PPP项目(PPP)的事后绩效。本文旨在讨论这些问题。设计/方法/方法-本文选择使用模式匹配,解释建立,时间序列和比较分析对案例研究进行定性档案分析。用于文档分析的数据包括价值报告,项目摘要和合同文档,以及本地和国际审核准则。调查结果-本文回顾了当前的实践,确定了一系列流程,并报告了最佳实践。但是,考虑到英国和澳大利亚在评估运营绩效方面所采用的方法,这表明当前的技术缺乏一致性。研究的局限性/意义-发达的事后绩效评估框架仅限于澳大利亚PPP学校项目,在此阶段,不能推广到其他社会PPP项目。实际意义-本文包括对开发更好的绩效评估实践和审计的意义。社会影响-改进的衡量经营绩效的框架将提高纳税人在政府利用税负方面的责任感。原创性/价值-本文为澳大利亚的教育部门提供了一种改进的事后绩效评估框架。

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