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Variegated Accountability

Devolved Public Accounts Committees in the UK

Bibliographic Data

ID6310348
AuthorsHelen Foster (0000-0003-0905-6142, Accounting, Finance and Economics, University of Ulster , Coleraine, Londonderry, UK), Helen Laura Foster (University of Ulster), Colin Knox (0000-0003-4635-1204, Nazarbayev University, corresponding author)
Year2023
Volume76
Issue3
Pages641-661
Publication date2023-06-19
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueParliamentary Affairs (JOURNAL)
Journal identifiersISSN: 0031-2290 • E-ISSN: 1460-2482
PublisherOxford University Press (PUBLISHER • GB)
DOI10.1093/pa/gsab064
OpenAlexW4200416208
LanguageEN
Citations received3
References cited17

Devolution in the UK has now been in place for over 20 years. A key support mechanism for the devolved administrations in Scotland, Wales and Northern Ireland is the Public Account Committees (PACs). Aside from their formal role in ensuring financial regularity and probity, they aim to strengthen accountability at the regional level. This study examines the effectiveness of the PACs measured through the perception of key stakeholders (PAC members, witnesses, auditors and officials). Using Q methodology, it identifies four clusters of participants: Team Players, Peace Makers, Bureaucrats and Attention Seekers, and captures their perceptions of what makes the devolved PACs most effective

Accountability · Aside · Audit · Business · Devolution (biology · Key (lock · Perception · Political science · Public relations · Sociology · Accounting · Law · Psychology · Public Administration · Public Policy and Administration Research · Q Methodology Applications

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Unique citing works3
Citations per year0.75
Citation span2022 - 2026 (5)
Citation velocitycurrent
Highly citedNo
Citation typesNeutral: 3

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