A Study in Government Procurement System: Public-Private Partnership for Infrastructure in Energy Sector

Accounting Department, School of Accounting, 11480 Bina Nusantara University, Indonesia

^* Corresponding author: evi.steelyana@binus.ac.id

Abstract

Public-private partnerships scheme are increasingly being employed as an alternative government procurement for delivering public services for the past two decades. The collaboration between public and private in the energy infrastructure development has become an interesting topic to be researched especially in the implementation of PPP in energy sector. This study aims to analyze what are the main theme of research in PPP in energy infrastructure development. Using Systematic Literature Review, this qualitative research wants to discuss further about what are the trend of research theme from 2010 to 2020, in different continents and the impact of Accounting to PPP and the connection of PPP research to Accounting and Finance theory. The data were taken from journals that already published from highly selected international journal. The study found that research quality was 48% published in Q1 Scopus Indexed journals. The most popular topics in the body of research are PPP challenges; the importance of the PPP project; Project Management and Regulatory Implications; Risk Management and PPP Financing. In PPP studies there are several topics relate to accounting and theory and Finance which are Cost and Management Accounting and Risk Management on allocating risk and PPP Financing for setting the project implementation more efficient and to create Value for Money.