Details

Autor(en) / Beteiligte

• Sainati, Tristano
• Brookes, Naomi
• Locatelli, Giorgio

Titel

Special Purpose Entities in Megaprojects: Empty Boxes or Real Companies?

Ist Teil von

• Project management journal, 2017-04, Vol.48 (2), p.55-73

Ort / Verlag

Los Angeles, CA: SAGE Publications

Erscheinungsjahr

2017

Link zum Volltext

Quelle

EBSCOhost Business Source Ultimate

Beschreibungen/Notizen

• Megaprojects involve organizations called “Special Purpose Entities” (SPEs) also known as “special purpose vehicles.” Despite their relevance, particularly for governance, SPEs are under-investigated. In the project management literature, there is neither a widely accepted definition of SPEs nor a clear understanding of what it does. This article presents an extensive literature review, which considers three domains: legal, financial, and project management. Four outcomes are presented: the definition of SPE, the typology of existing SPEs, comparisons of existing SPEs, and descriptions of SPE uses in megaprojects.