A comparative policy analysis of healthcare PPPs: Examining evidence from two Spanish regions from an international perspective Basilio Acerete*, Mar Gasca*, Anne Stafford** and Pamela Stapleton** * Faculty of Economics and Business Administration, University of Zaragoza, Zaragoza, Spain. **Manchester Accounting and Finance Group, Manchester Business School, Manchester, United Kingdom Basilio Acerete is a senior lecturer and member of the research group GESPUBLICA in the Faculty of Economics and Business Administration at the University of Zaragoza. His research interests are broadly related to public administrations, including citizen participation, e- government and public-private partnerships. Mar Gasca is a senior lecturer in the Faculty of Economics and Business Administration at the University of Zaragoza. She holds a Phd in Accounting and Finance from the University of Zaragoza and has research interests in financial accounting and analysis. Anne Stafford is a senior lecturer at Manchester Business School. Her research interests include financial analysis of public policy, public sector governance and accountability, and disciplinary perspectives on professional development and knowledge in accounting. Pamela Stapleton is Professor of Accounting at Manchester Business School. Her research focuses on the cost to the public purse of financing PPPs, the transparency of the available accounting information, and the roles and attitudes to risk of PPP financiers. She also has research interests in the implementation of financial reporting standards and corporate governance regimes in developing countries. 1 Correspondence Address Dr Anne Stafford, Manchester Accounting and Finance Group, Manchester Business School, Booth Street West, Manchester, M15 6PB, United Kingdom. Email:
[email protected] Acknowledgement This study has been carried out with the support of the research group GESPUBLICA.