The ACCA (the Association of Chartered Certified Accountants) has released a research report called Taking Stock of PPP and PFI Around the World conducted by the Manchester Business School. It provides an up-to-date view of developments in Europe and contrasts these with the diffusion, evolution and translation into practice with Asian countries. According to the ACCA:

...its findings and conclusions are controversial on issues such as whether PFIs and PPPs deliver value for money and the accounting treatment on PFIs' and PPPs' promotion.

The report examines eight case studies from Asian countries comparing them with two European case studies, France and the UK:- Public private partnership implementation in China- The challenges of implementing new forms of PPP in France- Public private partnerships in India: recent policy initiatives and investment trends- Public private partnership in Indonesia: Is infrastructure development in Indonesia shifting towards a  decreasing role for government? - Current status and perspective of private finance in Japan- Understanding Malaysia's public private partnership- The use of the public private partnership concept in Singapore- Current status and perspectives of public private partnership for infrastructure projects in South Korea- Review of public private partnership implementation in Thailand- 30 Years of private finance in the United Kingdom