The effectiveness of the Public Accounts Committee in Northern Ireland

被引：6
作者：
Foster, Helen [1 ]
机构：
[1] Univ Ulster, Financial Reporting, Coleraine BT52 1SA, Londonderry, North Ireland
来源：
PUBLIC MONEY & MANAGEMENT | 2015年 / 35卷 / 06期
关键词：
Devolution; Northern Ireland; parliamentary committees; public audit; value for money; ACCOUNTABILITY;
D O I：
10.1080/09540962.2015.1083684
中图分类号：
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要：
The Westminster Public Accounts Committee (PAC) is considered to be one of the most effective and important parliamentary committees. Devolution in the late 1990s resulted in the establishment of separate public accounts committees in Wales, Scotland and Northern Ireland. This paper examines the effectiveness of the Northern Ireland PAC. Given the consociational nature of devolved government in Northern Ireland, and the potential for sectarian politics, the PAC has adopted an independent and non-partisan approach. Weaknesses identified in the study include a tendency to dwell on detail, and over-reliance on the Northern Ireland Audit Office. However, despite these weaknesses the committee has proven to be highly effective.
引用
收藏
页码：401 / 408
页数：8
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