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Record W2800966556 · doi:10.1108/aaaj-10-2016-2733

Impression management in annual report narratives: the case of the UK private finance initiative

2018· article· en· W2800966556 on OpenAlexfundno aff
Victoria C. Edgar, Matthias Beck, Niamh Brennan

Bibliographic record

VenueAccounting Auditing & Accountability Journal · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicPublic-Private Partnership Projects
Canadian institutionsnot available
FundersQueen's UniversityQueen's University Belfast
KeywordsPrivate finance initiativePrivate sectorPublic sectorCredibilityOriginalityPrivate sector involvementImpression managementNew public managementIncentivePublic administrationFinanceBusinessAccountingPublic relationsEconomicsPolitical scienceQualitative researchEconomic growthEconomySociologyMarket economySocial science

Abstract

fetched live from OpenAlex

Purpose The UK private finance initiative (PFI) public policy is heavily criticised. PFI contracts are highly profitable leading to incentives for PFI private-sector companies to support PFI public policy. This contested nature of PFIs requires legitimation by PFI private-sector companies, by means of impression management, in terms of the attention to and framing of PFI in PFI private-sector company annual reports. The paper aims to discuss this issue. Design/methodology/approach PFI-related annual report narratives of three UK PFI private-sector companies, over seven years and across two periods of significant change in the development of the PFI public policy, are analysed using manual content analysis. Findings Results suggest that PFI private-sector companies use impression management to legitimise during periods of uncertainty for PFI public policy, to alleviate concerns, to provide credibility for the policy and to legitimise the private sector’s own involvement in PFI. Research limitations/implications While based on a sizeable database, the research is limited to the study of three PFI private-sector companies. Originality/value The portrayal of public policy in annual report narratives has not been subject to prior research. The research demonstrates how managers of PFI private-sector companies present PFI narratives in support of public policy direction that, in turn, benefits PFI private-sector companies.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.020
metaresearch head score (Gemma)0.061
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: Qualitative
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.044
Threshold uncertainty score0.113

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0200.061
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.003
Science and technology studies0.0130.017
Scholarly communication0.0110.008
Open science0.0020.009
Research integrity0.0030.004
Insufficient payload (model declined to judge)0.0030.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.027
GPT teacher head0.295
Teacher spread0.268 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designQualitative
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations47
Published2018
Admission routes1
Has abstractyes

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Same venueAccounting Auditing & Accountability JournalSame topicPublic-Private Partnership ProjectsFrench-language works237,207