审计治理空间——英国地方问责制研究

IF 3.1 Q2 BUSINESS, FINANCE Financial Accountability & Management Pub Date : 2022-03-01 DOI:10.1111/faam.12321
Laurence Ferry, Henry Midgley, Aileen Murphie, Mark Sandford
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引用次数: 11

摘要

领土治理变得越来越分散和复杂,对“可治理空间”的问责安排提出了挑战。中央政府和地方政府之间的紧张关系是它们关系的一个长期特征,但很少有分析探讨这种紧张关系对问责关系的影响。本文评估了英格兰内部旨在通过建立可治理的空间来提高地方问责制的政策举措,包括属地化、调解、裁决和主观化。在2010年代,英国政府试图在减少中央政府对英国地方当局的资助的背景下,引入一种基于地方的问责制。这意味着地方政府在适应巨大的金融冲击的同时,面临着新形式的问责。会计方法——评估哪些现象可以治理,哪些现象应该治理——是英国审计和正统问责制概念的基础。这些因素导致了对地方审计和地方问责制的狭隘的以财务为重点的叙述。然而,我们也认为,2010年代英格兰的事态发展破坏了地方的政治问责制,因为它们违背了其中使可管理空间可审计的关键组成部分:数据解释、对服务质量的判断以及跨公共部门关系对地方当局“决策空间”的影响
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Auditing governable space—A study of place-based accountability in England

The governance of territories has become increasingly fragmented and complex, challenging the accountability arrangements for “governable spaces.” Tension between central and local governments is a perennial feature of their relationship, but few analyses have explored the implications of this tension for accountability relationships. This article assesses policy initiatives within England aimed at increasing accountability in localities, by establishing governable spaces that include territorializing, mediating, adjudicating, and subjectivizing. During the 2010s, the UK government sought to introduce a form of place-based accountability within the context of reduced central government funding to English local authorities. This meant that local government faced new forms of accountability while adapting to considerable financial shocks. Accounting methods—assessing what phenomena can and should be governed—underpin audit and orthodox concepts of accountability in the United Kingdom. These have driven a narrow finance-focused narrative of local audit and local accountability. However, we also argue that developments in England in the 2010s have undermined political accountability in the localities, because they have worked against critical components within it for making governable space auditable: interpretation of data, judgments on service quality and the impact of cross-public sector relationships on local authorities’ “decision space.”

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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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