Are public sector accounts trusted? Exploring the verdict of the Public Administration and Constitutional Affairs Committee in the United Kingdom
研究了英国议会议员是否信任政府部门的财务账目，通过分析公共行政与宪法事务委员会的两项调查，发现账目不被信任，影响其作为问责工具和促进透明度的作用。
Abstract Legislatures face difficult challenges holding modern bureaucratic democracies to account due to the scale, complexity, and diverse impacts on citizens' lives. One way that democracies bridge the gap between the legislature and executive is through financial accounts of government departments. This paper examines whether financial accounts are trusted by MPs in the UK Parliament for purposes of transparency in the service of accountability. The article does this through examination of two linked inquiries by the Public Administration and Constitutional Affairs Committee at the UK House of Commons. The article argues that transparency, accountability, and trust are involved in a rhizomatic relationship where each is related to the other without a hierarchy between them. The article uses a framework proposed by Oomsels and Bouckeart to show the accounts are not trusted, which has implications both for the accounts as a tool of accountability and for creating transparency.