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. 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.

1. Introduction Mahmoud Ezzamel, Noel Hyndman, Åge Johnsen and Irvine Lapsley 2. The Westminster Model of Government: Challenges and Tensions Andrew Gamble and Irvine Lapsley 3. The Process of Devolution in the UK Simona Scarparo 4. Accountability in the UK Devolved Parliament and Assemblies Simona Scarparo 5. Accounting and Democratic Accountability in Northern Ireland Noel Hyndman 6. Accounting and Democratic Accountability in Scotland Irvine Lapsley and Arthur Midwinter 7. Accounting and Democratic Accountability in Wales Mahmoud Ezzamel 8. Financial Management and Democratic Accountability: Lessons from New Zealand Jonathan Boston and Chris Eichbaum 9. Accounting and Democratic Accountability in Norway: Proactive Use of Budgeting and Reactive Use of Accounting Åge Johnsen 10. State Government Budgeting in the United States: Choices Within Constraints Christopher G. Reddick 11. Conclusion: Accounting, Devolution and Democratic Accountability Mahmoud Ezzamel, Noel Hyndman, Åge Johnsen and Irvine Lapsley