This book looks at the effectiveness of the 1999 restructuring
of the UK through the establishment of the Scottish Parliament and
the Assemblies for Northern Ireland and Wales, considering the
process of devolution and its consequences on the key mechanisms of
accounting and democratic accountability. Many of the chapters in
this book examine whether devolution is enhancing democratic
accountability, or creating a fragmentary 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 (New Zealand, Norway, and the US). This book examines the
turbulent pattern of relationships between central and devolved
government and explores whether the present arrangements for
devolution in the UK represent an end game, or whether they may be
merely a stepping stone to a more fully fledged federal state. It
is argued that the main thrust of many of the financial reforms in
the UK has confounded, obfuscated, and complicated the desire for
democratic accountability.
General
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