Reforming central government: An evaluation of an accounting innovation

This paper examines a significant accounting innovation in central government accounting – the introduction of Resource Accounting and Budgeting (RAB) in the UK. This innovation is studied through the lens of Rogers diffusion theory. The study setting is the Scotland Parliament. This research shows that, in the terms of diffusion theory, RAB can be classified as an accounting innovation. However, the implementation of RAB is problematic. While the reform of the UK central government system was initially sought as a mechanism to enhance democratic accountability, this paper shows that RAB does not connect with parliamentarians. The introduction of RAB flows as much from a managerial agenda as it does from the aim of democratic accountability.

Contingent Participation: Imaginaries of Sustainable Technoscientific Innovation in the EU

Citizen participation is often valorised in the governance of areas of high scientific uncertainty at national, international and supranational levels. This chapter considers citizen or public participation in the specific area of the EU’s agenda on sustainable development as it increasingly frames technoscientific innovation and development. Specifically, the chapter focuses on just one underexplored aspect of the conditions of possibility for participation: imaginaries. These include how the EU imagines its engagement, responsibilities and identity in relation to the specific area, including the knowledges that are constructed and used in decision-making, and by implication the role of citizen or public participation.

The discussion draws on an analysis of the social and technoscientific imaginaries found in legal, regulatory and policy discourses. These construct the frame of sustainable development and build a link between it and technoscientific innovation and development. By attention to imaginaries as one aspect of the frame, the chapter highlights the centrality of, and main interactions between, sustainable development in the inscription and potential disruption of the normative and programmatic background for the operationalisation of technoscientific innovation. These insights are used to highlight how imaginaries constitute a crucial aspect of the conditions of possibility for participation: determining who has to participate in decision-making through configurations of ‘citizen’ or ‘public’, how, why, and which outcomes are to be achieved by that participation.