White F, Hollingsworth KExplains how public sector organizations in the UK are held to account by central government’s auditing and accounting procedures, and discusses accounting and auditing procedures at the sub and supranational level. Highlights the impact of a new public management on accounting and auditing procedures. Explores a number of the tensions caused by the different requirements of democratic and management accountability. Provides a wealth of detail of the working of central accounting and auditing methods, written in an accessible format, but fails to take account of recent developments such as devolution of Scotland and Wales and the implications of the Audit Commission’s role in regulating the implementation of the best value regime in local government. Targets those interested in UK politics, public administration and constitutional issues.
Publisher: Clarendon Press ISBN: 0198262329. Price: ?45.00