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 language | English |
|---|---|
| Pages (from-to) | 146-157 |
| Number of pages | 12 |
| Journal | Accounting, Auditing and Accountability Journal |
| Volume | 35 |
| Issue number | 1 |
| DOIs | |
| Publication status | Published - 3 Jan 2022 |
| Externally published | Yes |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 3 Good Health and Well-being
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SDG 16 Peace, Justice and Strong Institutions
Keywords
- Civil society
- Contracts
- Covid-19
- Government procurement
- Public accountability
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