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Article
Publication date: 11 August 2020

Jean Claude Mutiganda, Matti Skoog and Guiseppe Grossi

This study analyses how the implementation of PPPs to operate rural water infrastructures and deliver water to local population has led to a new accountability archetype.

Abstract

Purpose

This study analyses how the implementation of PPPs to operate rural water infrastructures and deliver water to local population has led to a new accountability archetype.

Design/methodology/approach

The archetype theory is used to analyse the process of implementing PPPs as a new archetype and setting up systems and structures of accountability between contracting parties. The empirical part of the study is based on extensive document analysis in an East African country. Documents analysed are from governmental sources, UNICEF and the World Bank and cover a period from 1998 to early 2019.

Findings

The process of implementing PPPs was revolutionary at the national level and evolutionary at micro levels. The sequence of the change process moved from central to peripheral. The linearity followed a reorientation track strategy. Setting up systems and structure of accountability was evolutionary, peripheral to central following the reorientation strategy. National authorities reacted proactively to comments and suggestions from international donors and local population. However, not all districts have fully implemented PPPs in their rural water sector. The structure of accountability at the local level, however, still suffers from logistical and professional capacity constraints.

Research limitations/implications

Empirical findings cannot be generalised to other situations, but the theoretical framework used in this study can be applied elsewhere.

Practical implications

Giving priority to hearing from end users themselves before designing and implementing policies that intend to respond to specific local needs is recommended.

Originality/value

This study explains the ways in which micro-organisational change can lead to revolutionary archetypes such as PPPs, whereas the implementation of systems and the structure of accountability at inter-organisational level remain evolutionary.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

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Article
Publication date: 21 January 2021

Thankom Arun, Kelum Jayasinghe and Muhammad Ashraf

Abstract

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 1 May 1966

THINGS have travelled full circle. There was a time when the Swedes were busy learning from our enterprise and experiences, especially in the fields of industry and…

Abstract

THINGS have travelled full circle. There was a time when the Swedes were busy learning from our enterprise and experiences, especially in the fields of industry and commerce; now the position is somewhat reversed and we are eager to profit from them in such diverse fields as social welfare, labour relations, modern design generally, and what is more relevant here, librarianship. Sweden has also much to offer from its cultural life through its novelists, poets, artists and musicians, many of whom deserve wider audiences both here and in other countries.

Details

New Library World, vol. 67 no. 11
Type: Research Article
ISSN: 0307-4803

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