{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,10,30]],"date-time":"2026-10-30T21:12:04Z","timestamp":1793394724854,"version":"4.5.0"},"reference-count":59,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2019,6,3]],"date-time":"2019-06-03T00:00:00Z","timestamp":1559520000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JOPP"],"published-print":{"date-parts":[[2019,6,3]]},"abstract":"<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title>\n<jats:p>The purpose of this paper is to make a contribution for the unclear boundaries of public procurement in accounting terms. International organizations, public organizations\u2019 national control entities and managers are interested in monetary spend. Public procurement literature and the system of national accounts lack proper definitions of public procurement in accounting terms or are framed by legal procedures.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>The authors draft clear monetary definitions for procurement boundaries and develop an alternative, more refined bottom-up method of calculating public procurement spend.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The calculation for Finland is based on reliable secondary data and shows considerably higher procurement spend than traditional SNA statistics or procurement notices.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>The calculation can be replicated in other countries using the 2008 SNA coding for organizations. The paper highlights the need to address in-house procurement in future research.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/jopp-06-2019-028","type":"journal-article","created":{"date-parts":[[2019,6,18]],"date-time":"2019-06-18T05:56:57Z","timestamp":1560837417000},"page":"108-128","source":"Crossref","is-referenced-by-count":6,"title":["Public procurement spend analysis at a national level in Finland"],"prefix":"10.1108","volume":"19","author":[{"given":"Timo","family":"Kivisto","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Veli Matti","family":"Virolainen","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"140","reference":[{"key":"key2020092311070717500_ref001","unstructured":"American Bar Association (2000), \u201cThe 2000 model procurement code for state and local governments\u201d, available at: www.americanbar.org\/content\/dam\/aba\/administrative\/public_contract_law\/2000_aba_model_procurement.authcheckdam.pdf (accessed 9 June, 2017)."},{"issue":"3","key":"key2020092311070717500_ref002","first-page":"149","article-title":"Government procurement 2002, a synthesis report","volume":"2","year":"2002","journal-title":"OECD Journal on Budgeting"},{"key":"key2020092311070717500_ref003","volume-title":"Buying Business Services","year":"2002"},{"key":"key2020092311070717500_ref004","unstructured":"Bergman, M. (2008), Offentlig upphandling och offentliga ink\u00f6p\u2013omfattning och sammans\u00e4ttning (in Swedish). Research report for the Swedish Competition Agency, available at: www.konkurrensverket.se\/globalassets\/publikationer\/uppdragsforskning\/forsk_rap_offentliga_inkop.pdf (accessed 2 February 2015)."},{"key":"key2020092311070717500_ref005","doi-asserted-by":"crossref","unstructured":"Cernat, L. and and Kutlina-Dimitrova, Z. (2015), \u201cInternational public procurement: from scant facts to hard data\u201d, Chief Economist Note, EC Trade, Issue 1, available at: https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=2682582 (accessed 1 January 2017).","DOI":"10.2139\/ssrn.2682582"},{"issue":"16","key":"key2020092311070717500_ref006","doi-asserted-by":"publisher","first-page":"386","DOI":"10.2307\/2626876","article-title":"The nature of the firm","volume":"4","year":"1937","journal-title":"4 Economica"},{"issue":"1","key":"key2020092311070717500_ref007","doi-asserted-by":"crossref","first-page":"3","DOI":"10.1108\/JOPP-03-01-2003-B001","article-title":"Exploring differences in the American states' procurement practices","volume":"3","year":"2003","journal-title":"Journal of Public Procurement"},{"key":"key2020092311070717500_ref008","doi-asserted-by":"crossref","first-page":"905","DOI":"10.1016\/j.compind.2014.03.004","article-title":"Alternative estimation of public procurement advertised in the official journal as % of GDP official indicator using open government data","volume":"65","year":"2014","journal-title":"Computers in Industry"},{"issue":"4","key":"key2020092311070717500_ref009","doi-asserted-by":"crossref","first-page":"250","DOI":"10.1016\/j.pursup.2016.08.005","article-title":"The use of secondary data in purchasing and supply management (P\/SM) research","volume":"22","year":"2016","journal-title":"Journal of Purchasing and Supply Management"},{"key":"key2020092311070717500_ref010","unstructured":"European Commission (1996), \u201cEurostat: European system of Accounts- ESA 1995\u201d, available at: http:\/\/ec.europa.eu\/eurostat\/documents\/3859598\/5826305\/CA-15-96-001-EN.pdf\/aeec2852-bed2-46d2-9534-5859d3c911d5 (accessd 14 January 2014)."},{"key":"key2020092311070717500_ref011","unstructured":"European Commission (2009), \u201cDirective 2009\/81\u201d, available at: http:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?qid=1474273392624&uri=CELEX:02009L0081-20160101 (accessd 15 December 2014)"},{"key":"key2020092311070717500_ref012","unstructured":"European Commission (2013), \u201cEurostat: European system of Accounts-ESA2010\u201d, available at: http:\/\/ec.europa.eu\/eurostat\/documents\/3859598\/5925693\/KS-02-13-269-EN.PDF\/44cd9d01-bc64-40e5-bd40-d17df0c69334 (accessd 14 December 2014)."},{"key":"key2020092311070717500_ref013","unstructured":"European Commission (2014a), \u201cDirective 2014\/24\u201d, available at: http:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02014L0024-20160101 (accessd 15 December 2014)."},{"key":"key2020092311070717500_ref014","unstructured":"European Commission (2014b), \u201cDirective 2014\/25\u201d, available at: http:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02014L0025-20160101 (accessd 15 December 2014)."},{"key":"key2020092311070717500_ref015","volume-title":"System of National Accounts 2008","author":"European Commission, International Monetary Fund, OECD, United Nations, and World Bank","year":"2009"},{"issue":"2","key":"key2020092311070717500_ref016","doi-asserted-by":"crossref","first-page":"139","DOI":"10.1108\/JOPP-14-02-2014-B001","article-title":"Theory in public procurement research","volume":"14","year":"2014","journal-title":"Journal of Public Procurement"},{"issue":"6","key":"key2020092311070717500_ref017","first-page":"650","article-title":"Developing the concept of supply strategy","volume":"14","year":"1999","journal-title":"International Journal of Operations and Production Management"},{"issue":"2","key":"key2020092311070717500_ref018","doi-asserted-by":"crossref","first-page":"215","DOI":"10.1108\/JOPP-14-02-2014-B003","article-title":"Leveraging strategic sourcing and knowledge management to improve the acquisition of knowledge-based services","volume":"14","year":"2014","journal-title":"Journal of Public Procurement"},{"key":"key2020092311070717500_ref019","volume-title":"Government Finance Statistics Manual 2014","author":"International Monetary Fund","year":"2014"},{"key":"key2020092311070717500_ref020","doi-asserted-by":"crossref","first-page":"83","DOI":"10.1007\/978-3-319-49280-3_5","article-title":"Analyzing local and SME participation in public procurement: evidence from seven municipalities","volume-title":"Global Public Procurement Theories and Practices","year":"2017"},{"key":"key2020092311070717500_ref021","doi-asserted-by":"crossref","first-page":"94","DOI":"10.1016\/j.pursup.2017.01.002","article-title":"Strategic sourcing and corporate social responsibility: aligning a healthcare organization's strategic objectives","volume":"23","year":"2017","journal-title":"Journal of Purchasing and Supply Management"},{"key":"key2020092311070717500_ref022","unstructured":"Konkurrensverket (2015), \u201cSiffror och fakta om offentlig upphandling (in Swedish)\u201d, Report 2015:9, Konkurrensverket och Upphandlingsmyndigheten, Stockholm, available at: http:\/\/www.konkurrensverket.se\/globalassets\/publikationer\/rapporter\/rapport_2015-9.pdf (accessd 5 January 2017)."},{"key":"key2020092311070717500_ref023","volume-title":"Public Procurement Reforms in Africa","year":"2014"},{"key":"key2020092311070717500_ref025a","first-page":"10","article-title":"Spend analysis: lessons from","volume":"16","year":"2012","journal-title":"Supply Chain Management Review"},{"key":"key2020092311070717500_ref024","unstructured":"Ministry of Finance (2009), \u201cProcurement strategy of the Finnish central government\u201d, Valtion hankintastrategia 35\/2009 (in Finnish), available at: http:\/\/vm.fi\/documents\/10623\/307565\/Valtion+hankintastrategia+35_2009\/cc679a8b-fe34-4c05-9ece-8bac1a1f210c (accessd 24 June 2015)."},{"key":"key2020092311070717500_ref025","doi-asserted-by":"crossref","first-page":"198","DOI":"10.1016\/j.pursup.2009.03.003","article-title":"Towards a common understanding of the differences between purchasing, procurement and commissioning in the UK public sector","volume":"15","year":"2009","journal-title":"Journal of Purchasing and Supply Management"},{"key":"key2020092311070717500_ref026a","unstructured":"Nicol, W. (2003), \u201cMainstreaming the procurement function into the public expenditure policy and effectiveness dialogue\u201d, Paper presented at the World Bank Roundtable, Paris, January, available at: www.oecd.org"},{"key":"key2020092311070717500_ref026","doi-asserted-by":"crossref","unstructured":"OECD (2010), \u201cPublic procurement in EU member states: the regulation of contract below the EU thresholds and in areas not covered by the detailed rules of the EU directives\u201d, SIGMA Papers, 45, OECD Publishing, Paris, available at: http:\/\/dx.doi.org\/10.1787\/20786581","DOI":"10.1787\/20786581"},{"key":"key2020092311070717500_ref027","doi-asserted-by":"crossref","unstructured":"OECD (2015), \u201cSize of public procurement\u201d, Government at a Glance 2015, OECD Publishing, Paris, available at: http:\/\/dx.doi.org\/10.1787\/gov_glance-2015-42-en","DOI":"10.1787\/gov_glance-2015-42-en"},{"issue":"5","key":"key2020092311070717500_ref028","doi-asserted-by":"crossref","first-page":"739","DOI":"10.1080\/03003930.2016.1181059","article-title":"Evaluating the effectiveness of public procurement performance management systems in local governments","volume":"42","year":"2016","journal-title":"Local Government Studies"},{"issue":"2","key":"key2020092311070717500_ref029","doi-asserted-by":"crossref","first-page":"229","DOI":"10.1108\/JOPP-17-02-2017-B003","article-title":"Research perspectives on public procurement: content analysis of 14 years of publications in the journal of public procurement","volume":"17","year":"2017","journal-title":"Journal of Public Procurement"},{"issue":"2","key":"key2020092311070717500_ref030","doi-asserted-by":"crossref","first-page":"145","DOI":"10.1108\/JOPP-03-02-2003-B001","article-title":"Assessing federal procurement reform: has the procurement pendulum stopped swinging?","volume":"3","year":"2003","journal-title":"Journal of Public Procurement"},{"key":"key2020092311070717500_ref031","volume-title":"Kuntayhti\u00f6t Lains\u00e4\u00e4d\u00e4nn\u00f6n Ristiaallokossa (in Finnish)","year":"2015"},{"issue":"3\/4","key":"key2020092311070717500_ref032","doi-asserted-by":"crossref","first-page":"326","DOI":"10.1108\/JOPP-09-03-04-2009-B002","article-title":"The implications of a muddled definition of public procurement","volume":"9","year":"2009","journal-title":"Journal of Public Procurement"},{"issue":"1\/3","key":"key2020092311070717500_ref033","first-page":"1","article-title":"An analytical framework for the management and reform of public procurement","volume":"6","year":"2006","journal-title":"Journal of Public Procurement"},{"issue":"2","key":"key2020092311070717500_ref034","doi-asserted-by":"crossref","first-page":"231","DOI":"10.1108\/JPBAFM-12-02-2000-B003","article-title":"Government procurement: past and current developments","volume":"12","year":"2000","journal-title":"Journal of Public Budgeting, Accounting and Financial Management"},{"key":"key2020092311070717500_ref035","unstructured":"UNICITRAL (2011), \u201cUNICITRAL model law for public procurement 2011\u201d, available at: www.uncitral.org\/uncitral\/en\/uncitral_texts\/procurement_infrastructure\/2011Model.html (accessd 12 December 2016)."},{"issue":"2","key":"key2020092311070717500_ref036","first-page":"244","article-title":"Best practices: using spend analysis to help agencies take a more strategic approach to procurement","volume":"5","author":"United States Government Accountability Office","year":"2005","journal-title":"Journal of Public Procurement"},{"key":"key2020092311070717500_ref037","unstructured":"United States Government Accountability Office (2015), \u201cInternational trade: the United States and European union are the two largest markets covered by key Procurement-Related agreements\u201d, GAO, Washington, DC, D.C, available at: www.gao.gov\/products\/GAO-15-717 (accessd 26 January 2017)."},{"key":"key2020092311070717500_ref038","volume-title":"Purchasing and Supply Chain Management","year":"2010","edition":"5th ed."},{"key":"key2020092311070717500_ref039","unstructured":"Watermeyer, R. (2004), Project synthesis report: unpacking transparency in government procurement\u2013rethinking WTO government procurement agreement. CUTS International, available at: www.cuts-international.org\/pdf\/synthesis-report.pdf"},{"key":"key2020092311070717500_ref040","volume-title":"The Economic Institutions of Capitalism","year":"1985"},{"key":"key2020092311070717500_ref041","unstructured":"World Bank Group (2016), \u201cBenchmarking public procurement 2017\u201d, available at: http:\/\/bpp.worldbank.org\/, (Accessed December 30, 2016)."},{"key":"key2020092311070717500_ref042","unstructured":"World Trade Organization (2013), \u201cStatistics for 2008 reported under article XIX:5 of the Agreement\u201d, Report by the European Union, available at: www.wto.org\/english\/tratop_e\/gproc_e\/gpstat_e.htm (accessd January 31, 2017)."},{"key":"key2020092311070717500_ref043","unstructured":"Public procurement indicators 2011 (2012), \u201cPublic procurement indicators\u201d, (no author), available at: www.eipa.eu\/files\/topics\/public_procurement\/public_procurement_indicators_2011_en.pdf. (accessed June 4, 2015)."},{"key":"key2020092311070717500_ref044","unstructured":"Public procurement indicators 2015 (2016), \u201cPublic procurement indicators\u201d, (no author), available at: http:\/\/ec.europa.eu\/DocsRoom\/documents\/20679. (Accessed December 12, 2016)."},{"key":"key2020092311070717500_ref045","unstructured":"[Dataset] HILMA-notices 2013, available at: www.fsd.uta.fi\/fi\/"},{"key":"key2020092311070717500_ref046"},{"key":"key2020092311070717500_ref047"},{"key":"key2020092311070717500_ref048"},{"key":"key2020092311070717500_ref049"},{"key":"key2020092311070717500_ref050"},{"key":"key2020092311070717500_ref051"},{"key":"key2020092311070717500_ref052"},{"key":"key2020092311070717500_ref053"},{"key":"key2020092311070717500_ref054"},{"key":"key2020092311070717500_ref055"},{"key":"key2020092311070717500_ref056"},{"key":"key2020092311070717500_ref057"}],"container-title":["Journal of Public Procurement"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/JOPP-06-2019-028\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/JOPP-06-2019-028\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T21:39:40Z","timestamp":1753393180000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/jopp\/article\/19\/2\/108-128\/434352"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2019,6,3]]},"references-count":59,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2019,6,3]]}},"alternative-id":["10.1108\/JOPP-06-2019-028"],"URL":"https:\/\/doi.org\/10.1108\/jopp-06-2019-028","relation":{},"ISSN":["1535-0118","2150-6930"],"issn-type":[{"value":"1535-0118","type":"print"},{"value":"2150-6930","type":"print"}],"subject":[],"published":{"date-parts":[[2019,6,3]]}}}