Accounting and local democracy in England: the contested purposes of local authority accounts
Laurence Ferry, Thomas Ahrens, James Brackley, Henry MidgleyPurpose
In this paper, we critically discuss a new framework for the purposes of local authority accounts and its relationship to the core concepts of accountability, transparency and local democracy.
Design/methodology/approach
This is accomplished via a critical review of the first UK Parliamentary inquiry of local audit and accounting arrangements.
Findings
With reference to this inquiry, we largely agree with the Committee that accounts are important as a credible record, as providing accountability for spending, for value for money, to provide information necessary to run local authorities, and for public reporting of potential issues. However, we suggest that the framework must be interpreted critically, ensuring public accountability is meaningfully enhanced, rather than detached rhetorically from practical action. We also suggest the proposed purposes need to be understood with reference to what it is local authorities are being held accountable for, to whom authorities are accountable and who it is within the authorities rendering the account. Taken together, we suggest the new framework can contribute to much-needed public accountability but note the need for more explicit emphasis on local democracy and public engagement.
Originality/value
The paper provides a framework for how audit and accounting arrangements can be mobilised to improve public accountability across Local Government contexts and a reflection on the importance of critical interpretation of policy recommendations.