Journal of Applied Finance & Accounting
Vol. 8 No. 1 (2021): Publish on June 2021

APPLIED PUBLIC SECTOR ACCOUNTING FOR BROADBAND INFRASTRUCTURE DEVELOPMENT WITH PUBLIC PRIVATE PARTNERSHIP SCHEME: A LITERATURE REVIEW

Evi Steelyana (Accounting Department, Faculty of Economics and Communication, Universitas Bina Nusantara)



Article Info

Publish Date
30 Mar 2022

Abstract

Governments all around the world are increasingly focusing on Public-Private-Partnership (PPP) schemes to develop broadband infrastructure. Private sector participation in the development and funding of public infrastructure has had a substantial impact on the delivery of public services. In PPP Broadband Infrastructure, there has been no attempt to integrate the literatures in order to present a holistic view. To expand our knowledge of PPPs in Public Sector Accounting Discipline, the author conducted a systematic literature review of articles published in international journals and to analyze the contribution of it to the body of knowledge. By using a qualitative method, the objective of the study is to find the major theme of public sector accounting literatures based on research of PPP in Broadband Infrastructure for the past 20 years (2000-2020)  from the qualified international journals. The study also aims to find contribution of the major theme on infrastructure development and the direction of  the future research that  need to be addressed.  The study found that UK is the country which has been publishing journals on PPP with high intensity of publication. Another findings are the literatures were published in high quality journal with scopus indexed  is 60% in Q1 and followed 25% in Q2 and 15% in Q3. The main findings of this study identified four main topics in this discipline which are Public Policy Strategy has become the major theme in the field of research and become the first rank, followed by another themes which are PPP Implementation, PPP Framework and Value of Money.  Therefore, in PPP research as part of Public Sector Accounting Literatures has shown that Public Policy Strategy as part of government’s role in shaping the regulatory framework and plays an important role to catalyst the infrastructure development into the next level.

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Journal Info

Abbrev

JAFA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Finance & Accounting (JAFA) showcases useful theoretical and methodological results with the support of interesting empirical applications in the area of Finance and Accounting. Purely theoretical and methodological research with the potential for important applications is also ...