Has Devolution Increased Democratic Accountability?

Posted: 6 Jul 2004

See all articles by Mahmoud Ezzamel

Mahmoud Ezzamel

Cardiff Business School - Accounting and Finance Section

Noel Hyndman

Queen's University Belfast; Queen's University Belfast - Queen's Management School

Irvine Lapsley

IPSAR, University of Edinburgh Business School

Åge Johnsen

Oslo and Akershus University College of Applied Sciences

June Pallot

University of Canterbury - Department of Accounting, Finance & Information Systems (Deceased)

Abstract

This article examines the impact of devolution, the New Public Management and public management culture on accounting for democratic accountability in the first term of the devolved national assemblies and parliament in the UK. Although there is more openness, transparency, consultation and scrutiny with regard to budgets, accounts and performance as a result of devolution, there is extensive information overload. Thus, many politicians are highly dependent on the parliamentary division of labour and are reliant on experts and advisors functioning as buffers and filters of accounting information.

Suggested Citation

Ezzamel, Mahmoud and Hyndman, Noel and Lapsley, Irvine and Johnsen, Åge and Pallot, June, Has Devolution Increased Democratic Accountability?. Available at SSRN: https://ssrn.com/abstract=548072

Mahmoud Ezzamel (Contact Author)

Cardiff Business School - Accounting and Finance Section ( email )

Colum Drive
Cardiff CF10 3EU
United Kingdom
+44 (0) 29 2087 4277 (Phone)
+44 (0) 29 2087 4419 (Fax)

Noel Hyndman

Queen's University Belfast ( email )

David Leir Building
Belfast BT7 1NN, BT9 5AG
Ireland

Queen's University Belfast - Queen's Management School

Riddel Hall
185 Stranmillis Road
Belfast, BT9 5EE
United Kingdom

Irvine Lapsley

IPSAR, University of Edinburgh Business School ( email )

29 Buccleuch Place
EDINBURGH, Scotland EH89JS
United Kingdom

Åge Johnsen

Oslo and Akershus University College of Applied Sciences ( email )

P.O. Box 4 St Olavs plass
Oslo, NO-0130
Norway

June Pallot

University of Canterbury - Department of Accounting, Finance & Information Systems (Deceased)

N/A

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