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Legitimacy and parliamentary oversight in Australia

Author

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  • Kerry Jacobs
  • Kate Jones

Abstract

Purpose - The purpose of this paper is to address the question of whether two early Australian public accounts committees were established for the purpose of legitimating governments of the time. Design/methodology/approach - The paper addressed these issues through a study of the establishment, early work and abolition in the 1930s of the Victorian Committee of Public Accounts (VCPA) and the Joint Committee of Public Accounts (JCPA). Findings - Clear evidence is found that the Joint Committee of Public Accounts (JCPA) had been copied from the VCPA and that the VCPA had been copied from the UK House of Commons Committee of Public Accounts, which was established in 1861. This would indicate that the primary objective in the establishment of both these committees was legitimation rather than control. It was found that the subsequent work of both the VCPA and the JCPA showed a drift away from an accounting focus towards a policy focus. This is similar to the JCPA experience described by Degelinget al.in relation to the JCPA, which also supports the legitimation argument. It was also found that both committees could be disestablished with relative ease because their legitimating purpose was no longer strong enough to demand their continuation and that, in fact, their abolition became the factor that served a legitimating purpose for governments. Originality/value - The paper suggests that the ideas of legitimation and mimetic isomorphism provide a more convincing explanation for the nature and work of these two public accounts committees than the idea of accounting colonisation.

Suggested Citation

  • Kerry Jacobs & Kate Jones, 2009. "Legitimacy and parliamentary oversight in Australia," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 13-34, January.
    • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:1:p:13-34
    DOI: 10.1108/09513570910922999
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    References listed on IDEAS

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    1. Fogarty, Timothy J., 1996. "The imagery and reality of peer review in the U.S.: Insights from institutional theory," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 243-267.
    2. Hood, Christopher & Rothstein, Henry & Baldwin, Robert, 2004. "The Government of Risk: Understanding Risk Regulation Regimes," OUP Catalogue, Oxford University Press, number 9780199270019.
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    Cited by:

    1. J.C. Sharman, 2017. "Illicit Global Wealth Chains after the financial crisis: micro-states and an unusual suspect," Review of International Political Economy, Taylor & Francis Journals, vol. 24(1), pages 30-55, January.
    2. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
    3. Bigoni, Michele & Maran, Laura & Ferramosca, Silvia, 2021. "Time, space and accounting at Nonantola Abbey (1350–1449)," The British Accounting Review, Elsevier, vol. 53(2).

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