Purpose

The aim of this paper is to examine the changed nature of public accountability during a supreme emergency and explore how legal and auditing mechanisms have come to the fore, concluding that misappropriation of public monies is not an inevitable outcome.

Design/methodology/approach

The paper explores an illustrative example, the UK government's procurement of personal protective equipment during the early stages of the Covid-19 pandemic.

Findings

In circumstances of a supreme emergency where parliamentary scrutiny and competitive contract tendering are suspended, other forms of public accountability come to the fore, with civil society actors becoming more evident.

Research limitations/implications

The paper relies on illustrative examples based on the Westminster model of government. The study advanced the notion of deferred accountability and identifies areas for further study, potentially in different jurisdictions.

Social implications

The paper highlights the need for a variety of active and engaged civil society actors.

Originality/value

The paper contributes an empirical case to how an account of government behaviour is established. The paper also contributes to a deeper understanding of the nature and role of legal and government audit accountability mechanisms.

中文翻译：

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最高紧急情况和公共责任：Covid-19 大流行期间英国的采购案例

目的

本文的目的是检查在极端紧急情况下公共问责制的变化性质，并探讨法律和审计机制是如何脱颖而出的，得出的结论是，挪用公共资金并非不可避免的结果。

设计/方法/方法

本文探讨了一个说明性的例子，即英国政府在 Covid-19 大流行的早期阶段采购个人防护设备。

发现

在议会审查和竞争性合同招标暂停的最高紧急情况下，其他形式的公共问责制脱颖而出，民间社会行为者变得更加明显。

研究限制/影响

本文依赖于基于威斯敏斯特政府模型的说明性例子。该研究提出了延期问责的概念，并确定了可能在不同司法管辖区进行进一步研究的领域。

社会影响

该文件强调需要各种积极和参与的民间社会行动者。

原创性/价值

本文提供了一个实证案例来说明政府行为的解释是如何建立的。本文还有助于更深入地了解法律和政府审计问责机制的性质和作用。