The aim in writing this report is to contribute to the debate on the role of finance, accounting and management as facets of the modernising agenda in evaluating the democratic accountability that is taking place in accounting, public management, political science, sociology and economics, within the ‘governance and the constitution’ theme.
This report aims to be useful to practitioners (public sector accountants, managers and policy-makers). Research on current political and administrative practices can be useful for politicians, policy-makers, journalists and citizens, at large. In particular, the project is relevant for informing the debates on devolution, decentralisation, regionalisation and federalism, for instance with regard to establishing regional assemblies in England, and in assessing the diverse roles of accounting on democratic accountability in public sector reforms.
