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| Author: | Torres, L. Pina, V. |
| Title: | Public-private partnership and private finance initiatives in the EU and Spanish local governments |
| Journal: | European Accounting Review
2001 : VOL. 10:3, p. 601-619 |
| Index terms: | EUROPEAN UNION LOCAL GOVERNMENT PRIVATE SECTOR PUBLIC SECTOR SPAIN |
| Language: | eng |
| Abstract: | This paper analyses the different public-private partnership initiatives carried out by EU and Spanish local governments in the framework of public sector reforms. In the first part the authors analyse the degree of externalization in the public services delivered by the most important EU cities and the kind of organization chosen to provide them. In the second part they study the different methods of PFI applied in Spain and the accounting, auditing and monitoring of these kinds of contracts. |
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