Open AccessSupreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic
Author(s) -
Suki Sian,
Stewart Smyth
Publication year - 2021
Publication title -
accounting, auditing and accountability/accounting auditing and accountability
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.741
H-Index - 99
eISSN - 2051-3151
pISSN - 0951-3574
DOI - 10.1108/aaaj-08-2020-4860
Subject(s) - accountability , scrutiny , government (linguistics) , procurement , supreme court , public administration , audit , public relations , political science , business , law , accounting , marketing , philosophy , linguistics
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.