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

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
S. Sian, S. Smyth
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引用次数: 15

摘要

本文的目的是考察在最高紧急状态下公共问责性质的变化,探讨法律和审计机制是如何脱颖而出的,并得出结论,挪用公款并非不可避免的结果。设计/方法/方法本文探讨了一个说明性的例子,即英国政府在Covid-19大流行的早期阶段采购个人防护装备。在议会审查和竞争性合同招标暂停的极端紧急情况下,其他形式的公共问责脱颖而出,民间社会行为者变得更加明显。研究局限/启示本文依赖于基于威斯敏斯特政府模式的说明性例子。该研究提出了递延问责制的概念,并确定了可能在不同司法管辖区进行进一步研究的领域。社会影响本文强调需要各种积极参与的民间社会行动者。原创性/价值这篇论文提供了一个关于如何建立政府行为的实证案例。本文还有助于更深入地理解法律和政府审计问责机制的性质和作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
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.
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