To read this content please select one of the options below:

Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic

S. Sian (School of Business and Management, Queen Mary University of London, London, UK)
Stewart Smyth (Birmingham Business School, University of Birmingham, Birmingham, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 8 June 2021

Issue publication date: 3 January 2022

1794

Abstract

Purpose

The aim of this paper is to examine the changed nature of public accountability during a supreme emergency and explore how legal and auditing mechanisms have come to the fore, concluding that misappropriation of public monies is not an inevitable outcome.

Design/methodology/approach

The paper explores an illustrative example, the UK government's procurement of personal protective equipment during the early stages of the Covid-19 pandemic.

Findings

In circumstances of a supreme emergency where parliamentary scrutiny and competitive contract tendering are suspended, other forms of public accountability come to the fore, with civil society actors becoming more evident.

Research limitations/implications

The paper relies on illustrative examples based on the Westminster model of government. The study advanced the notion of deferred accountability and identifies areas for further study, potentially in different jurisdictions.

Social implications

The paper highlights the need for a variety of active and engaged civil society actors.

Originality/value

The paper contributes an empirical case to how an account of government behaviour is established. The paper also contributes to a deeper understanding of the nature and role of legal and government audit accountability mechanisms.

Keywords

Citation

Sian, S. and Smyth, S. (2022), "Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic", Accounting, Auditing & Accountability Journal, Vol. 35 No. 1, pp. 146-157. https://doi.org/10.1108/AAAJ-08-2020-4860

Publisher

:

Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

Related articles