ACCOUNTABILITY AND FINANCIAL CONTROL AS 'PATRIOTIC' STRATEGIES: ACCOMPTANTS AND THE PUBLIC ACCOUNTS COMMITTEE IN LATE 17TH AND EARLY 18TH - CENTURY IRELAND

Authors
Citation
O'Regan, Philip, ACCOUNTABILITY AND FINANCIAL CONTROL AS 'PATRIOTIC' STRATEGIES: ACCOMPTANTS AND THE PUBLIC ACCOUNTS COMMITTEE IN LATE 17TH AND EARLY 18TH - CENTURY IRELAND, Accounting historians journal , 30(2), 2003, pp. 105-131
ISSN journal
01484184
Volume
30
Issue
2
Year of publication
2003
Pages
105 - 131
Database
ACNP
SICI code
Abstract
The decades immediately following the Glorious Revolution in 1688 witnessed a variety of political, social and structural responses to this cataclysmic event. In Ireland, religious conflict and economic under-development, as well as the devastation of war from 1689 to 1691, combined to ensure that the Anglo-Irish body politic found it difficult to capture the fruits of success from an English polity that had gradually accreted to itself much of the political power and economic wealth of the country. By 1704, however, the Anglo-Irish had managed to appropriate to themselves some of the economic and constitutional benefits of the Revolution by exploiting various parliamentary practices and structures. One of their strategies centered around developing and leveraging the role of the Public Accounts Committee as a means of imposing accountability on the executive and its officials. To achieve this the members were required to understand, contest and reconfigure official accounting information.