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Conflict and Rationality: Accounting in Northern Ireland's Devolved Assembly

Ezzamel, Mahmoud, Hyndman, Noel, Johnsen, Age, Lapsley, Irvine and Pallot, June 2005. Conflict and Rationality: Accounting in Northern Ireland's Devolved Assembly. Financial Accountability & Management 21 (1) , pp. 33-55. 10.1111/j.0267-4424.2005.00208.x

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Purpose - To investigate resource accounting and budgeting (RAB) in the post-devolution Northern Ireland Assembly as part of a larger study. Design/methodology/approach - Outlines the development of RAB in the UK, its pros and cons and previous research on accounting in a political context. Describes the political situation in Northern Ireland as 'realpolitik' (i.e. the world is seen as a battleground), traces the history of its devolution and gives reasons for several suspensions of the Assembly. Interviews 11 politicians, two civil servants and four external experts to assess the impact of RAB on key actors in the Assembly and analyses their replies. Findings - Conflict and instability in the Assembly has not helped the development of RAB or its acceptance by politicians, who need education to understand it. 'Insider' politicians were better informed and more supportive of RAB than 'outsiders', but the latter are crucial to accountability through committees because of the powersharing arrangement. Identifies some perceived benefits and drawbacks of RAB and contrasts the experience of interviewees with government rhetoric. Sees both devolution and RAB as in theit infancy in Northern Ireland and expects a learning curve to emerge. Research limitations/implications - None stated. Originality/value - Examines RAB in a particular political context.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
J Political Science > JN Political institutions (Europe) > JN101 Great Britain
J Political Science > JS Local government Municipal government
Uncontrolled Keywords: Budgets; Devolution; Northern Ireland; Politics; Resource Management
Publisher: Wiley Blackwell
ISSN: 0267-4424
Last Modified: 04 Jun 2017 04:26

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