1,617
Views
31
CrossRef citations to date
0
Altmetric
Original Articles

What about Financial Sustainability of Local Government!—A Critical Review of Accountability, Transparency, and Public Assurance Arrangements in England during Austerity

&

References

  • Ahrens, T., & Ferry, L. (2015). NCC and the Grassroots: Accountability and Budgeting under Austerity. Accounting, Audit and Accountability Journal, 28(8), 909–933. doi:10.1108/AAAJ-03-2014-1658
  • Alford, J., & O’Flynn, J. (2012). Rethinking public service delivery. Basingstoke, UK: Palgrave Macmillan.
  • Ashworth, R., Boyne, G., & Delbridge, R. (2009). Escape from the Iron Cage? Organizational change and isomorphic pressures in the public sector. Journal of Public Administration Research and Theory, 19(1), 165–187. doi:10.1093/jopart/mum038
  • Audit Commission. (2009). Final score: The impact of comprehensive performance assessment of local government 2002–2008. London, UK: Audit Commission.
  • Ball, A., & Seal, W. (2005). Social justice in a cold climate: Could social accounting make a difference? Accounting Forum, 29(4), 455–473. doi:10.1016/j.accfor.2005.08.001
  • Bennett, M., Allen, T., Grace, C., & Martin, S. (2014). Self, sector or centre? Approaches to turnaround. London, UK: LGA.
  • Bovens, M., Goodin, R., & Schillemans, T. (2014). The oxford handbook of public accountability. Oxford, UK: Oxford University Press.
  • Campbell-Smith, D. (2008). Follow the money: The audit commission public money and the management of public services 1983–2008. London, UK: Allen Lane.
  • Centre for Public Scrutiny. (2014). What rotherham and mid-Staffordshire tell us about public scrutiny and where it is lacking. Retrieved August 12, 2015, from http://www.cfps.org.uk/publications?item=11669&offset=0
  • Centre for Public Scrutiny. (2015a). Local public accounts committees expanding on our December 2013 paper. Retrieved August 12, 2015, from http://www.cfps.org.uk/domains/cfps.org.uk/local/media/downloads/2015-03-25_- local_pac_further_details_final.pdf
  • Centre for Public Scrutiny. (2015b). Annual review 2014–2015. Retrieved August 12, 2015, from http://www.cfps.org.uk/publications?item=11649&offset=0
  • Cruz, N. F., Da, Tavares, A. F., Marques, R. C., Jorge, S., & De Sousa, L. (2016). Measuring local government transparency. Public Management Review, 18(6), 866–893. doi:10.1080/14719037.2015.1051572
  • Department of Communities and Local Government. (2010a). Regional Government. Statement by Rt Hon Eric Pickles Secretary of State, July 22, 2010. London, UK: DCLG.
  • Department of Communities and Local Government. (2010b). Departmental books are open to an army of armchair auditors. Statement by Rt Hon Eric Pickles Secretary of State, August 12, 2010. London, UK: DCLG.
  • Department of Communities and Local Government. (2011). Pickles hails new wave of council transparency. Statement by Rt Hon Eric Pickles Secretary of State, September 29, 2011. London, UK: DCLG.
  • Department of Communities and Local Government. (2015). Local government transparency code. London, UK: DCLG.
  • Downe, J., Grace, C., Martin, S., & Nutley, S. (2010). Theories of public service improvement – A comparative analysis of local performance assessment frameworks. Public Management Review, 12(5), 663–678. doi:10.1080/14719031003633201
  • Eckersley, P., Ferry, L., & Zakaria, Z. (2014). A ‘panoptical’ or ‘synoptical’ approach to monitoring performance? Local public services in England and the widening accountability gap. Critical Perspectives on Accounting, 25(6), 529–538. doi:10.1016/j.cpa.2013.03.003
  • Ellwood, S. (2014). Autonomy, governance, accountability and a new audit regime. Public Money and Management, 34(2), 139–141. doi:10.1080/09540962.2014.887547
  • Esteller-Moré, A., & Otero, J. P. (2012). Fiscal Transparency. Public Management Review, 14(8), 1153–1173. doi:10.1080/14719037.2012.657839
  • Etzioni, A. (2014). The limits of transparency. Public Administration Review, 74(6), 687–688. doi:10.1111/puar.12276
  • Ferry, L., Coombs, H., & Eckersley, P. (In press). Budgetary stewardship, innovation and working culture: Identifying the missing ingredient in English and Welsh local authorities’ recipes for austerity management. Financial Accountability and Management, 37(1).
  • Ferry, L., & Eckersley, P. (2011). Budgeting and Governing for Deficit Reduction in the UK Public Sector: Act One ‘The Comprehensive Spending Review’. Journal of Finance and Management in the Public Services, 10(1), 14–23.
  • Ferry, L., & Eckersley, P. (2012). Budgeting and Governing for Deficit Reduction in the UK Public Sector: Act Two ‘The Annual Budget’. Public Money and Management, 32(2), 119–126. doi:10.1080/09540962.2012.656017
  • Ferry, L., & Eckersley, P. (2015a). Accountability and Transparency: A Nuanced Response to Etzioni. Public Administration Review, 75(1), 11–12. doi:10.1111/puar.12303
  • Ferry, L., & Eckersley, P. (2015b). Budgeting and Governing for Deficit Reduction in the UK Public Sector: Act Three ‘Accountability and Audit Arrangements’. Public Money and Management, 35(3), 203–210. doi:10.1080/09540962.2015.1027496
  • Ferry, L., Eckersley, P., & Van Dooren, W. (2015). Local taxation and spending as a share of GDP in large Western European countries. Environment and Planning A, 47(9), 1779–1780. doi:10.1177/0308518X15595891
  • Ferry, L., Eckersley, P., & Zakaria, Z. (2015). Accountability and Transparency in English Local Government: Moving from “matching parts” to “awkward couple”? Financial Accountability and Management, 31(3), 345–361. doi:10.1111/faam.12060
  • Goetz, A. M., & Jenkins, R. (2001). Hybrid Forms of Accountability: Citizen engagement in institutions of public-sector oversight in India. Public Management Review, 3(3), 363–383. doi:10.1080/14616670110051957
  • Grant Thornton. (2015). Local Government Governance Review. Retrieved August 11, 2015, from http://www.grant-thornton.co.uk/Global/Publication_pdf/Local-government-governance-review-2015-All-aboard.pdf
  • Hood, C. (2010). Accountability and transparency: Siamese twins, matching parts, awkward couple? West European Politics, 33(5), 989–1009. doi:10.1080/01402382.2010.486122
  • Hopwood, A. G. (1984). Accounting and the pursuit of efficiency. In A. G. Hopwood, & C. Tomkins (Eds.), Issues in public sector accounting (pp. 167–187). Oxford, UK: Philip Allan.
  • House of Commons. (2011). Select Committee: Audit and inspection of local authorities - Communities and Local Government Committee 4th Report. Norwich, UK: TSO.
  • House of Commons Public Accounts Committee. (2015). Financial sustainability of local authorities. Thirty–fourth Report of Session 2014–15. HC 833 Norwich, UK: TSO.
  • Le Grand, J., Wood, A., & Gibbs, M. (2013). Report to the Secretary of State for education on ways forward for children’s services in Doncaster. Retrieved August 12, 2015, from https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/212598/Ways_forward_for_children_s_services_in_Doncaster.pdf
  • Local Government Association. (2011). Taking the lead: Self-regulation and improvement in local government. London, UK: LGA.
  • Local Government Association. (2014). Evaluation of sector–led improvement. London, UK: LGA.
  • Local Government Association. (2015). Taking stock: Where next with sector-led improvement? London, UK: LGA.
  • Lowndes, V., & Pratchett, L. (2012). Local governance under the coalition government: Austerity, localism and the Big Society. Local Government Studies, 38(1), 21–40. doi:10.1080/03003930.2011.642949
  • Martin, S., Downe, J., Grace, C., & Nutley, S. (2013). New development: All change? Performance assessment regimes in UK local government. Public Money and Management, 33(4), 277–280. doi:10.1080/09540962.2013.799816
  • Meijer, A. (2014). Transparency. In M. Bovens, R. E. Goodin, & T. Schillemans (Eds.), The oxford handbook of public accountability. Oxford, UK: Oxford University Press.
  • Micheli, P., & Neely, A. (2010). Performance measurement in the public sector in England: Searching for the golden thread. Public Administration Review, 70(4), 591–600. doi:10.1111/puar.2010.70.issue-4
  • Molnár, M. (2008). The accountability paradigm: Standards of excellence. Public Management Review, 10(1), 127–137. doi:10.1080/14719030701763245
  • Moynihan, D. P. (2008). The dynamics of performance management: Constructing information and reform. Washington, DC: Georgetown University Press.
  • National Audit Office. (2013). Financial management in government – Report by the Comptroller and Auditor General. London, UK: Houses of Commons.
  • National Audit Office. (2014a). Financial sustainability of local authorities. London, UK: House of Commons.
  • National Audit Office. (2014b). The impact of funding reductions on local authorities. London, UK: NAO.
  • National Audit Office. (2015). Principles Paper: Managing provider failure. London, UK: House of Commons.
  • Ospina, S., Grau, N. C., & Zaltsman, A. (2004). Performance evaluation, public management improvement and democratic accountability. Public Management Review, 6(2), 229–251. doi:10.1080/1471903042000189119
  • Pollitt, C., & Hupe, P. (2011). Talking About Government. Public Management Review, 13(5), 641–658. doi:10.1080/14719037.2010.532963
  • Power, M. (1997). The audit society: rituals of verification. Oxford, UK: Oxford University Press.
  • Raudla, R., Savi, R., & Liedemann, E. (2013). The use of performance information in cutback budgeting: The case of Estonia. COCOPS sponsored paper prepared for ECPR General Conference in Bordeaux, 4–7 September.
  • Rhodes, R. A. W. (1999). Control and power in central-local Government relations. Farnham, UK: Ashgate.
  • Samaratunge, R., Alam, Q., & Teicher, J. (2008). Public sector reforms and accountability: The case of south and Southeast Asia. Public Management Review, 10(1), 101–126. doi:10.1080/14719030701763237
  • Seal, W. (1999). Accounting and competitive tendering in UK local government: An institutionalist interpretation of the new public management. Financial Accountability & Management, 15(3–4), 309–327. doi:10.1111/1468-0408.00087
  • Seal, W. (2003). Modernity, modernization and the deinstitutionalization of incremental budgeting in local government. Financial Accountability & Management, 19(2), 93–116. doi:10.1111/fam.2003.19.issue-2
  • Seal, W., & Ball, A. (2005). Regulating corporate performance and the managerialisation of local politics. International Public Management Review, 6(1), 117–138.
  • Seal, W., & Ball, A. (2006). Re-inventing budgeting: The impact of third way modernisation on local government budgeting. London, UK: CIMA.
  • Seal, W., & Ball, A. (2011). Interpreting the dynamics of public sector budgeting: A dialectic of control approach. Financial Accountability and Management, 27(4), 409–436. doi:10.1111/j.1468-0408.2011.00531.x
  • Shaoul, J., Stafford, A., & Stapleton, P. (2012). Accountability and corporate governance of public private partnerships. Critical Perspectives on Accounting, 23(3), 213–229. doi:10.1016/j.cpa.2011.12.006
  • So, B. W. Y. (2014). Civic engagement in the performance evaluation of the Public Sector in China: Building horizontal accountability to enhance vertical accountability. Public Management Review, 16(3), 341–357. doi:10.1080/14719037.2013.770055
  • Timmins, N., & Gash, T. (2014). Dying to Improve: The Demise of the Audit Commission and Other Improvement Agencies. London, UK: Institute for Government.
  • Van Dooren, W., Bouckaert, G., & Halligan, J. (2015). Performance management in the public sector (2nd ed.). Abingdon, Oxon: Routledge.
  • Wildavsky, A. (1964). The politics of the budgetary process. Boston, MA: Little Brown.
  • Wildavsky, A. (1975). Budgeting: A comparative theory of Budgetary Processes. Boston, MA: Little Brown.
  • Willems, T., & Van Dooren, W. (2012). Coming to terms with accountability. Public Management Review, 14(7), 1011–1036. doi:10.1080/14719037.2012.662446
  • Wilson, D., & Game, C. (2011). Local government in the UK. London, UK: Palgrave Macmillan.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.