Accounting in Politics: Devolution and Democratic Accountability

by Ezzamel, Mahmoud; Hyndman, Noel; Johnsen, ge; Lapsley, Irvine

• ISBN13: 9780203926635
• ISBN10: 0203926633
• Copyright: 2008-06-11
• Publisher: Taylor & Francis
• More Book Details
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Summary

This book looks at the effectiveness of the 1999 restructuring of the UK through the establishment of the Scottish Parliament and the Assemblies for Northern Ireland and Wales, considering the process of devolution and its consequences on the key mechanisms of accounting and democratic accountability. The focus is on the financial mechanisms for democratic accountability both in the UK and in international comparator countries (New Zealand, Norway, and the US). This book examines the turbulent pattern of relationships between central and devolved government and explores whether the present arrangements for devolution in the UK represent an end game, or whether they may be merely a stepping stone to a more fully fledged federal state. It is argued that the main thrust of many of the financial reforms in the UK has confounded, obfuscated, and complicated the desire for democratic accountability.

Table of Contents

Acknowledgements

About the Authors

Introduction

The Westminster Model of Government: Challenges and Tensions

The Process of Devolution in the UK

Accountability in the UK Devolved Parliament and Assemblies

Accounting and Democratic Accountability in Northern Ireland

Accounting and Democratic Accountability in Scotland

Accounting and Democratic Accountability in Wales

Financial Management and Democratic Accountability: Lessons from New Zealand

Accounting and Democratic Accountability in Norway

Proactive Use of Budgeting and Reactive Use of Accounting, age

State Government Budgeting in the United States

Choices Within Constraints

Christopher G. Reddick

Conclusion: Accounting, Devolution and Democratic Accountability

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