Accounting in Politics: Devolution and Democratic Accountability

ISBN-13: 9780415425902 / Angielski / Twarda / 2008 / 181 str.

Ezzamel, Mahmoud

Opis

This book looks at the effectiveness of the 1999 restructuring of the UK through the establishment of the Scottish Parliament and the Assemblies for Wales and Northern Ireland, considering the process of devolution and its consequences on the key mechanisms of accounting and democratic accountability. Many chapters examine whether devolution is enhancing democratic accountability, or creating a fragmantary state with conflict and tensions between the Westminster government and the devolved bodies. The focus is on the financial mechanisms for democratic accountability, both in the UK and in international comparator countries. Are the present arrangements for devolution an end game, or a stepping stone to a more fully fledged federal state? The main thrust of many financial reforms in the UK has confounded, obfuscated and complicated the desire for democratic accountability.

O autorze

Mahmoud Ezzamel is Professorial Fellow of Cardiff Business School. Noel Hyndman is Professor of Management Accounting and Director of Research in Accounting at Queen's University Management School. Åge Johnsen is Professor of Public Policy at Oslo University College. Irvine Lapsley is Professor of Accounting and Director of The Institute of Public Sector Accounting Research at the University of Edinburgh Management School.