The new accountability? Devolution and expenditure politics in Scotland

Devolution is seen to be a means for enhancing democratic control and accou ntability in the British political system (Scottish Office, 1997). Proponen ts of such change have presented it as offering the prospect of a more cons ensual, transparent and inclusive form of governance, in effect a 'new poli tics: with less executive dominance than at Westminster: This would be deli vered in part by proportional representation, by strengthening the role of the legislature, and by adopting a more consultative approach to decision-m aking (Scottish Constitutional Convention, 1995). This article focuses on e xpenditure politics in the budget and audit processes of the Scottish Parli ament.