Accounting in Politics: Devolution and Democratic Accountability

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  • Edition: 1st
  • Format: Hardcover
  • Copyright: 2008-07-28
  • Publisher: Routledge

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Written by an internationally respected author, this book documents and discusses the impact of devolution, new public management and modern public sector accounting reforms on decision-making and democratic accountability. A welcome addition to the existing literature on new public management, in this book the author uses a range of sources, including more than seventy interviews with political representatives in parliaments and national assemblies, advisors and member governments and executives in five countries to explore the continuing changes in governance and governing and their spread to new nations and areas of activity. This book is an indispensable resource for students of all levels studying public finance accounting, public ownership, nationalization and devolution.

Table of Contents

About the authorsp. vii
Acknowledgementsp. ix
Introductionp. 1
The Westminster model of government: challenges and tensionsp. 8
The process of devolution in the UKp. 18
Accountability in the UK devolved parliament and assembliesp. 38
Accounting and democratic accountability in Northern Irelandp. 55
Accounting and democratic accountability in Scotlandp. 74
Accounting and democratic accountability in Walesp. 92
Financial management and democratic accountability: lessons from New Zealandp. 109
Accounting and democratic accountability in Norwayp. 134
State government budgeting in the United States: choices within constraintsp. 152
Conclusion: accounting, devolution and democratic accountabilityp. 163
Indexp. 175
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