By Mahmoud Ezzamel, Noel Hyndman, Åge Johnsen, Irvine Lapsley
This ebook seems on the effectiveness of the 1999 restructuring of the united kingdom throughout the institution of the Scottish Parliament and the Assemblies for Northern eire and Wales, contemplating the method of devolution and its effects at the key mechanisms of accounting and democratic responsibility. some of the chapters during this publication research no matter if devolution is bettering democratic responsibility, or making a fragmentary kingdom with clash and tensions among the Westminster govt and the devolved our bodies. the point of interest is at the monetary mechanisms for democratic responsibility either within the united kingdom and in foreign comparator nations (New Zealand, Norway, and the US). This booklet examines the turbulent development of relationships among important and devolved executive and explores no matter if the current preparations for devolution within the united kingdom signify an finish online game, or whether or not they should be simply a stepping stone to a extra totally fledged federal kingdom. it's argued that the most thrust of some of the monetary reforms within the united kingdom has confounded, obfuscated, and intricate the will for democratic responsibility.
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Additional info for Accounting in Politics: Devolution and Democratic Accountability (Routledge Studies in Accounting)
In 1998 the Financial Issues Advisory Group (FIAG) set the Secretary of State for Scotland the task of proposing rules, procedures, standing orders and legislation for the handling of ﬁnancial issues by the Scottish Parliament. References Bogdanor, V. (2001) Devolution in the United Kingdom. Oxford: Oxford University Press. Bradbury, J. and Mitchell J. ’, Parliamentary Aﬀairs 54 (2): 257–275. Brown, A. (2000) ‘Designing the Scottish Parliament’, Parliamentary Aﬀairs 53 (3): 542–556. Griﬃths, D.
Regarding the ﬁrst point, the electoral system proposed by the Convention was considered a model for representing a 26 Simona Scarparo signiﬁcant change in the political culture. The electoral system had to represent the consensual nature, which was considered a fundamental model for the parliament itself, and had to provide a greater proportionality with the following beneﬁts (Mitchell, 2000: 607): • • • • • • it would relate the number of seats for the diﬀerent parties to the number of votes expressed for them; it ensures an equal representation of men and women, encouraging fair representation of minorities; it guarantees adequate representation of less populated areas; it maintains a link between members and their constituency; it is simple to understand; it would guarantee the electorate a signiﬁcant power.
In Wales, the limited legislative competencies are a direct consequence of these asymmetrical arrangements, and make the Welsh arrangements the most fragile of the three devolved polities. This asymmetry could have a positive eﬀect in trying to push the political entity that enjoys less independence to imitate the ‘more devolved’ institutions. However, these diﬀerences in legislative arrangements can prove to be diﬃcult to manage (O’Neill, 2000: 78). The asymmetrical nature of devolution aﬀects the ﬁnancial arrangements as well as the boundaries of legislative competencies.