ABSTRACT
In this chapter we discuss the implications of our findings on accounting information and democratic accountability, specifically in the context of debates on the nature of accounting information supplied to elected bodies and also by exploring different institutional arrangements in support of democratic accountability. We then analyse these findings, in depth, for the devolved institutions. Finally we draw out our conclusion on the impact of accounting practices and reforms of governmental accounting for the political institution of devolved bodies such as the Northern Ireland and Welsh Assemblies and the Scottish Parliament and express views on the contribution of this information to the effectiveness of democratic accountability.
