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Has Devolution Increased Democratic Accountability?

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  • Mahmoud Ezzamel
  • Noel S. Hyndman
  • Åge Johnsen
  • Irvine Lapsley
  • June Pallot

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

  • Mahmoud Ezzamel & Noel S. Hyndman & Åge Johnsen & Irvine Lapsley & June Pallot, 2004. "Has Devolution Increased Democratic Accountability?," Public Money & Management, Taylor & Francis Journals, vol. 24(3), pages 145-152, June.
  • Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:145-152
    DOI: 10.1111/j.1467-9302.2004.00411.x
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    1. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65(2), pages 135-135.
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    1. Mahmoud Ezzamel & Noel Hyndman & Åge Johnsen & Irvine Lapsley & June Pallot, 2007. "Experiencing institutionalization: the development of new budgets in the UK devolved bodies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 11-40, March.
    2. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors Influencing E-Disclosure in Local Public Administrations," Environment and Planning C, , vol. 27(2), pages 355-378, April.
    3. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 427-454, March.

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