Accounting, Accountability and Devolution: A Study of the Use of Accounting Information by Politicians in the Northern Ireland Assembly’s First Term

Abstract

The impact of new public management (NPM) and the implementation of resource accounting and budgeting (RAB) have given particular prominence to accounting information in the UK public sector. This paper explores the extent to which such information has informed and shaped the actions of politicians in the first term of the Northern Ireland (NI) devolved Assembly (1999-2003). It is argued that if accounting systems are to help in delivering more appropriate, more accountable and better management within the public sector as well as strengthening democratic processes, then it is imperative that key stakeholders (including politicians) be familiar with such information and make it the basis of debate. The research provides evidence that many NI politicians have great difficulty understanding and using this new language, and it is argued that this restricts their ability to engage in key deliberations and potentially undermines democratic control and accountability. In addition, it is suggested that the uncertainty surrounding the Assembly, as evidenced by numerous suspensions, has dampened enthusiasm for learning this new language.