Governance, accountability and accounting in local government (End of Award Report)

Goddard, Andrew (2001) Governance, accountability and accounting in local government (End of Award Report) Economic and Social Research Council

Abstract

The core of this proposal is to study the relationship between accounting, governance structures and accountability in local government. Prior research in private and public sector organisations suggests the interrelationship is complex. This complexity has been increased over the past few years in local government as each element has undergone significant change. The research is intended to establish and analyse these changes with a view to theorising the interrelationship. It is also intended to establish the contribution that accounting currently makes to achieving accountability in local government and the improvements which might be made. Accounting in this study is defined comprehensively and comprises financial reports and regulations (for managed and contracted services), budgetary control systems, financial aspects of decision making, audit arrangements and performance measurement systems. The research will comprise four, in depth case studies using a combination of grounded theory and ethnographic methodologies. The focus of the case studies will be upon the role, activities and perceptions of elected representatives and senior managers.

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