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Public private partnerships (PPPs) are a recent extension of what has now become well known as the “new public management” agenda for changes in the way public services are provided. PPPs involve organisations whose affiliations lie in respectively the public and private sectors working together in partnership to provide public services. This special issue of the Accounting, Auditing & Accountability Journal explores this new development, which, in its most advanced form, is contained in the UK’s Private Finance Initiative (PFI) but is now spreading across the world in multiple forms. This introduction provides an overview of this development as well as an outline of the seven papers that make up this special issue. These seven papers are divided into two parts – the first four looking at different aspects of PFI and the latter three providing three country‐based (from the USA, New Zealand and Australia) studies of PFI/PPP. Many questions about the nature, regulation, pre‐decision analysis and post‐project evaluation are addressed in these papers but many research questions remain unanswered, as this Introduction makes plain.

Examines the construction of the funding formula, following the 1988 Education Act, used to determine the levels of devolved budgets in three English local education authorities (LEAs). Explains that, in each LEA, a team was formed to determine the funding formula. Also explains that, as most schools pre‐local management of schools (LMS) only kept aggregate records showing the cost of education at the levels of primary/secondary sectors rather than individual school level, the LMS teams faced serious problems in defining budget parameters, identifying cost elements and attributing costs to functions. More critically, points out that while the 1988 Education Act made it clear that the new budgeting system should be comprehensive in the sense of not merely reflecting past expenditure patterns but being based on perceived education needs, the LMS teams developed funding formulae which predominantly preserved the status quo established by historical expenditure patterns. Explores both the arguments and the mechanisms which each LMS team deployed in order to produce an incrementalist budgeting system and the constraints that operated on incrementalism.

Organizational psychologists and human resource management (HRM) practitioners often have to select the “right fit” candidate by manually scouting data from various sources including job portals and social media. Given the constant pressure to lower the recruitment costs and the time taken to extend an offer to the right talent, the HR function has to inevitably adopt data analytics and machine learning for employee selection. This paper aims to propose the “Quality of Hire” concept for employee selection using the person-environment (P-E) fit theory and machine learning.

The authors demonstrate the aforementioned concept using a clustering algorithm, namely, partition around mediod (PAM). Based on a curated data set published by the IBM, the authors examine the dimensions of different P-E fits and determine how these dimensions can lead to selection of the “right fit” candidate by evaluating the outcome of PAM.

The authors propose a multi-level fit model rooted in the P-E theory, which can improve the quality of hire for an organization.

Theoretically, the authors contribute in the domain of quality of hire using a multi-level fit approach based on the P-E theory. Methodologically, the authors contribute in expanding the HR analytics landscape by implementing PAM algorithm in employee selection.

The proposed work is expected to present a useful case on the application of machine learning for practitioners in organizational psychology, HRM and data science.

Children who are refugees and who live with disabilities are among the most at-risk groups for marginalization due to compounded disadvantages from the intersection of risk factors such as refugee status and disability status. Despite their high risk, there is no systematic data collected on this group and scant literature on the topic contributing to a feeling of invisibility. The purpose of this study is to better understand the experiences of Syrian refugee families with children living with disabilities.

The authors conducted a narrative inquiry into the experiences of two Syrian refugee families with children living with disabilities. Narrative inquiry is a way to understand experience as a storied phenomenon.

In attending to the families’ stories of their experiences across time, place and social contexts, two narrative threads resonated across their experiences including waiting and a struggle for agency as well as disruption and continuity.

Narrative inquiry does not produce generalizable results but, rather, gives insight into the unique experiences of individuals.

To understand the complexities of the experience of a refugee family with a child living with disabilities, attending to their lived and told stories is essential.

The structures, procedures and relationships within schools both constrain and enable the ways that children and teachers can engage with the everyday ‘business’ of literacy learning. In schools and classrooms, the resources available to children, the spaces in which they work and how adults interact with them are often decided upon by others, including their teachers. In this chapter, we focus specifically on access to mobile digital resources and important spaces in the school, arguing that opportunities for children to be critical consumers and producers of text can be provided when children are afforded some control of decisions about how, where and when people, materials, tools and texts are used. Drawing from data collected as part of a larger study of learning to write in the early years of schooling, at two different schools in different Australian states, we examine two cases of ‘disruption’ negotiated by children and their teachers. We explore the potential of mobile technologies in children’s hands as key elements in changing the socio-spatial power relations around text production that usually hold in schools. These instances are explicit opportunities to study what is possible when young children and teachers work to change children’s relationships to materials, spaces and people in productive and provocative ways. We analyse the digital texts produced and the work of teachers and children to foreground digital literacies as a way to influence what goes on in their schools.

Budgeting is central in public organizations. From a research viewpoint, it is an extremely multifaceted and potentially rich field to investigate and develop. The changing institutional and socio-economic landscape, moreover, requires a profound reassessment of its roles and features in accounting studies. The purpose of this paper is to review the existing European literature on public budgeting, looking at how public administration, public management, and accounting contribute to current budgeting theories and practices and to advance a proposal on how they can individually and jointly contribute in the future.

The authors collect and analyze all the papers on public budgeting in the European context that were published in all the issues of 15 major accounting and public-management journals since 1980.

Budgeting has so far played a rather marginal role in European public management and accounting research. Among the existing papers, most focus on the Anglo-Saxon context, look at the intra-organizational aspects of budgeting, emphasize its managerial and allocative functions, either adopt an interpretive theoretical framework or make no explicit reference to theory, and rely on qualitative analyses. Public budgeting lies at the intersections between different disciplines and professions, but this multifacetedness has been largely neglected by the existing literature. These intersections thus offer significant opportunities for future research. Building on the distinction between the intra- and inter-organizational foci of budgeting, between its different functions (i.e. allocative, managerial, external accountability), and between the accounting and the public administration and management perspectives, the authors propose possible future research topics.

Budgeting plays a central role in public organizations and is used to allocate a large share of national incomes. This paper explores the existing literature and puts forward some potentially fruitful avenues for future research.

A new prototyping technology named QuickCast, developed by USA‐based 3D Systems, has been introduced to the European market. Since its USA introduction 12 months ago, the method has been adopted by investment‐casting foundries and end‐user industries such as aerospace.

This article explores the contribution of ethnographic studies to our understanding of multinational corporations, through a literature review and through a case study of BMW Plant Oxford. The study considers that ethnographic studies can provide a more complex view of power relations between managers and workers, and can develop embedded perspectives taking into account the influences from outside the firm on its employees’ actions, developing the image of the firm not as a solitary entity, but as embedded in complex global networks and social discourses.

Architecture influences people and the environment from the past, present and the future. Nevertheless architecture and design quality is viewed as subjective, and benchmarks to achieve consensus are necessary for design or evaluation of buildings. This paper establishes architectural design criteria for design quality of multi-storey housing buildings. A set of the criteria was established with literature review, an operational definition and survey on qualified persons or architects in the professional practice of architecture. The literature reviews identified seven concepts for architecture and design quality, and the operational definition translated this architectural design quality to measurable and observable cases and variables. The survey collected these variable data from a purposive sample of 95 respondents, and these data were examined by statistical analysis. The results of the descriptive statistics, inferential t-tests (p ≤ 0.05) and positive hypothesis testing verified that respondents in general agreed to these seven design concepts as architectural design criteria for design quality. These results established the first ever set of seven architectural design criteria which were ranked in descending order of significance as function, socio-culture, site context, cost, aesthetic of art, sustainability, and Feng Shui. These architectural design criteria can be applied to the design or evaluation of multi-storey housing buildings for the good of people and the environment.