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The new accountability? devolution and expenditure politics in Scotland

McGarvey, Neil and Midwinter, A. (2001) The new accountability? devolution and expenditure politics in Scotland. Public Money and Management, 21 (3). pp. 47-55. ISSN 0954-0962

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Abstract

Devolution is seen to be a means for enhancing democratic control and accountability in the British political system (Scottish Office, 1997). Proponents of such change have presented it as offering the prospect of a more consensual, transparent and inclusive form of governance, in effect a 'new politics', with less executive dominance than at Westminster. This would be delivered in part by proportional representation, by strengthening the role of the legislature, and by adopting a more consultative approach to decision-making (Scottish Constitutional Convention, 1995). This article focuses on expenditure politics in the budget and audit processes of the Scottish Parliament.