To read the full version of this content please select one of the options below:

Public procurement spend analysis at a national level in Finland

Timo Kivisto (Timo Kivisto Consulting Ltd, Espoo, Finland and School of Business and Management, Lappeenranta University of Technology, Lappeenranta, Finland)
Veli Matti Virolainen (School of Business and Management, Lappeenranta University of Technology, Lappeenranta, Finland)

Journal of Public Procurement

ISSN: 1535-0118

Article publication date: 3 June 2019

Abstract

Purpose

The purpose of this paper is to make a contribution for the unclear boundaries of public procurement in accounting terms. International organizations, public organizations’ national control entities and managers are interested in monetary spend. Public procurement literature and the system of national accounts lack proper definitions of public procurement in accounting terms or are framed by legal procedures.

Design/methodology/approach

The authors draft clear monetary definitions for procurement boundaries and develop an alternative, more refined bottom-up method of calculating public procurement spend.

Findings

The calculation for Finland is based on reliable secondary data and shows considerably higher procurement spend than traditional SNA statistics or procurement notices.

Originality/value

The calculation can be replicated in other countries using the 2008 SNA coding for organizations. The paper highlights the need to address in-house procurement in future research.

Keywords

Acknowledgements

The author would like to thank Jan Telgen, Michael Essig, Alessando Ancarani, Christine Harland and the participants of IPSERA 2015 Conference for their invaluable contributions to this research.

Citation

Kivisto, T. and Virolainen, V.M. (2019), "Public procurement spend analysis at a national level in Finland", Journal of Public Procurement, Vol. 19 No. 2, pp. 108-128. https://doi.org/10.1108/JOPP-06-2019-028

Publisher

:

Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited