Mecanismos clave del proceso de rendición de cuentas en las asociaciones público-privadas

Key mechanisms of the accountability process in public-private partnerships

Autores/as

DOI: https://doi.org/10.6018/rcsar.369621
Palabras clave: Revisión de literatura, Asociaciones Público-Privadas, rendición de cuentas, comportamiento, información, evaluación, sanción

Resumen

Este estudio analiza el cuerpo de la investigación académica y empírica disponible respecto a las Asociaciones Público-Privadas (APPs). A través de una revisión sistemática de la literatura, exploramos qué tan justificadas son las preocupaciones sobre las APPs erosionando los procesos de rendición de cuentas a los que debieran estar sujetas. Para ello, investigamos más de 50 estudios de APPs publicados entre 1983 y 2017. Estos estudios fueron analizados a través de un marco de categorización que permitió mapear el proceso por el cual la rendición de cuentas de APPs toma lugar en la práctica. Cuatro mecanismos claves sobresalen en este proceso: comportamiento del agente, información sobre el comportamiento, evaluación de información y sanción del comportamiento. Basados en estos mecanismos pudimos identificar, además, cuatro figuras principales con derecho legítimo a solicitar información a las APPs y los mecanismos que utilizan para participar en este proceso general de transparencia y rendición de cuentas. Dado que ninguno de estas figuras principales ejerce control total sobre los cuatro mecanismos clave, argumentamos que esto configura un estado caótico de demandas traslapadas y contradictorias para las APPs. Una falta de coordinación que conlleva, en efecto, a un déficit en la rendición de cuentas. Sin embargo, proponemos que este estado disímbolo de las cosas puede convertirse en una ventaja única en caso de validarse la interdependencia y complementariedad entre las demandas de los principales.

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Publicado
01-07-2020
Cómo citar
Esteve Laporta, M., & Reyes-Gonzalez, J. A. (2020). Mecanismos clave del proceso de rendición de cuentas en las asociaciones público-privadas: Key mechanisms of the accountability process in public-private partnerships. Revista De Contabilidad - Spanish Accounting Review, 23(2), 210-223. https://doi.org/10.6018/rcsar.369621
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