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Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic

  • Queen Mary University of London
  • University of Birmingham

Research output: Contribution to journalArticlepeer-review

Abstract

Purpose: The 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/approach: The paper explores an illustrative example, the UK government's procurement of personal protective equipment during the early stages of the Covid-19 pandemic. Findings: In 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/implications: The 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 implications: The paper highlights the need for a variety of active and engaged civil society actors. Originality/value: The 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.

Original languageEnglish
Pages (from-to)146-157
Number of pages12
JournalAccounting, Auditing and Accountability Journal
Volume35
Issue number1
DOIs
Publication statusPublished - 3 Jan 2022
Externally publishedYes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 3 - Good Health and Well-being
    SDG 3 Good Health and Well-being
  2. SDG 16 - Peace, Justice and Strong Institutions
    SDG 16 Peace, Justice and Strong Institutions

Keywords

  • Civil society
  • Contracts
  • Covid-19
  • Government procurement
  • Public accountability

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