Holding the Government to Account for its Finances: The ‘Unsung’ Heroes of the UK Parliament Scrutiny Unit

Ferry, Laurence; Honeysett, Larry; Midgley, Henry

doi:10.1108/jpbafm-11-2020-0180

Holding the Government to Account for its Finances: The ‘Unsung’ Heroes of the UK Parliament Scrutiny Unit

Ferry, Laurence; Honeysett, Larry; Midgley, Henry

Authors

Professor Laurence Ferry laurence.ferry@durham.ac.uk
Professor

Larry Honeysett

Dr Henry Midgley henry.c.midgley@durham.ac.uk
Assistant Professor

Abstract

Purpose This paper describes the role and remit of the Scrutiny Unit, which assists Members of Parliament (MPs) with the analysis of accounting data. Design/Methodology/Approach The analysis is developed through an understanding of the secondary literature and practical experience of the work of the Unit. Findings The Scrutiny Unit is an unappreciated and yet vital part of the way in which financial scrutiny operates within the UK Parliament. It translates to MPs key financial and economic documents including the budget and accounts. It is a unique institution, covering the entire financial cycle of approval and accountability within Parliament. Originality This is the first descriptive piece on the Unit in an accounting journal and contributes to our understanding of how financial accountability works within the UK Parliament.

Citation

Ferry, L., Honeysett, L., & Midgley, H. (2021). Holding the Government to Account for its Finances: The ‘Unsung’ Heroes of the UK Parliament Scrutiny Unit. Journal of Public Budgeting Accounting and Financial Management, 33(2), 109-113. https://doi.org/10.1108/jpbafm-11-2020-0180

Journal Article Type	Article
Acceptance Date	Jan 4, 2021
Online Publication Date	Jan 19, 2021
Publication Date	Mar 19, 2021
Deposit Date	Jan 13, 2021
Publicly Available Date	Jan 19, 2021
Journal	Journal of public budgeting, accounting & financial management
Publisher	Emerald
Peer Reviewed	Peer Reviewed
Volume	33
Issue	2
Pages	109-113
DOI	https://doi.org/10.1108/jpbafm-11-2020-0180
Keywords	Accountability; Financial Scrutiny; Public Finance; Budget; Government; UK Parliament; Democracy
Public URL	https://durham-repository.worktribe.com/output/1253789

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