ABSTRACT

This chapter describes the development of the Public Accounts Committees (PAC) of Bangladesh. Informed by the aims and objectives of the study, we adopted a longitudinal case study approach. Data were collected through a triangulated approach that included the use of interviews, the review of archived documents and observation of PAC meetings. The findings revealed significant changes in the internal governance modes, operational policies and processes of the PAC. The findings also revealed a range of factors influencing and impacting on the functioning of the PAC.