Variegated Accountability: Devolved Public Accounts Committees in the UK

Abstract

Devolution in the UK has now been in place for over 20 years. A key support mechanism for the devolved administrations in Scotland, Wales and Northern Ireland is the Public Account Committees (PACs). Aside from their formal role in ensuring financial regularity and probity, they aim to strengthen accountability at the regional level. This study examines the effectiveness of the PACs measured through the perception of key stakeholders (PAC members, witnesses, auditors and officials). Using Q methodology, it identifies four clusters of participants: Team Players, Peace Makers, Bureaucrats and Attention Seekers, and captures their perceptions of what makes the devolved PACs most effective.