{"title":"最高紧急情况和公共问责制:以Covid-19大流行期间英国的采购为例","authors":"S. Sian, S. Smyth","doi":"10.1108/AAAJ-08-2020-4860","DOIUrl":null,"url":null,"abstract":"PurposeThe aim of this paper is to examine the changed nature of public accountability during a supreme emergency and explore how legal and auditing mechanisms have come to the fore, concluding that misappropriation of public monies is not an inevitable outcome.Design/methodology/approachThe paper explores an illustrative example, the UK government's procurement of personal protective equipment during the early stages of the Covid-19 pandemic.FindingsIn circumstances of a supreme emergency where parliamentary scrutiny and competitive contract tendering are suspended, other forms of public accountability come to the fore, with civil society actors becoming more evident.Research limitations/implicationsThe paper relies on illustrative examples based on the Westminster model of government. The study advanced the notion of deferred accountability and identifies areas for further study, potentially in different jurisdictions.Social implicationsThe paper highlights the need for a variety of active and engaged civil society actors.Originality/valueThe paper contributes an empirical case to how an account of government behaviour is established. The paper also contributes to a deeper understanding of the nature and role of legal and government audit accountability mechanisms.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.6000,"publicationDate":"2021-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"15","resultStr":"{\"title\":\"Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic\",\"authors\":\"S. Sian, S. Smyth\",\"doi\":\"10.1108/AAAJ-08-2020-4860\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"PurposeThe aim of this paper is to examine the changed nature of public accountability during a supreme emergency and explore how legal and auditing mechanisms have come to the fore, concluding that misappropriation of public monies is not an inevitable outcome.Design/methodology/approachThe paper explores an illustrative example, the UK government's procurement of personal protective equipment during the early stages of the Covid-19 pandemic.FindingsIn circumstances of a supreme emergency where parliamentary scrutiny and competitive contract tendering are suspended, other forms of public accountability come to the fore, with civil society actors becoming more evident.Research limitations/implicationsThe paper relies on illustrative examples based on the Westminster model of government. The study advanced the notion of deferred accountability and identifies areas for further study, potentially in different jurisdictions.Social implicationsThe paper highlights the need for a variety of active and engaged civil society actors.Originality/valueThe paper contributes an empirical case to how an account of government behaviour is established. The paper also contributes to a deeper understanding of the nature and role of legal and government audit accountability mechanisms.\",\"PeriodicalId\":48311,\"journal\":{\"name\":\"Accounting Auditing & Accountability Journal\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":4.6000,\"publicationDate\":\"2021-06-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"15\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Auditing & Accountability Journal\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1108/AAAJ-08-2020-4860\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Auditing & Accountability Journal","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/AAAJ-08-2020-4860","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic
PurposeThe aim of this paper is to examine the changed nature of public accountability during a supreme emergency and explore how legal and auditing mechanisms have come to the fore, concluding that misappropriation of public monies is not an inevitable outcome.Design/methodology/approachThe paper explores an illustrative example, the UK government's procurement of personal protective equipment during the early stages of the Covid-19 pandemic.FindingsIn circumstances of a supreme emergency where parliamentary scrutiny and competitive contract tendering are suspended, other forms of public accountability come to the fore, with civil society actors becoming more evident.Research limitations/implicationsThe paper relies on illustrative examples based on the Westminster model of government. The study advanced the notion of deferred accountability and identifies areas for further study, potentially in different jurisdictions.Social implicationsThe paper highlights the need for a variety of active and engaged civil society actors.Originality/valueThe paper contributes an empirical case to how an account of government behaviour is established. The paper also contributes to a deeper understanding of the nature and role of legal and government audit accountability mechanisms.
期刊介绍:
Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.