Changes in the Public Accounts Committee of a Less Developed Democratic Country: A Field Study
通过实地研究孟加拉国公共账目委员会，发现其内部治理结构和行政流程在过去二十年发生显著变化，国际捐助机构的压力间接推动，而委员会成员和国家审计署作为制度代理人发挥了关键作用。
Abstract This paper complements prior studies on the public accounts committees (PACs) by considering the notions of ‘agency’ and ‘structure’ of institutional theory in tandem in understanding the changes in structures and activities of the PAC of a less‐developed democratic country – Bangladesh. While prior studies examined ‘external’ institutional pressures on the development and operation of the PAC in various settings, the role of internal and external institutional agents in this context has not been their primary focus. Our empirical evidence from a qualitative field study indicates that over the past two decades, Bangladesh's PAC underwent significant changes to its internal governance structures and administrative processes. While these changes were indirectly driven by pressures from international donor agencies, PAC members and the national audit office played a key role as institutional agents in initiating and institutionalising the changes in PAC governance and operation.