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Sets out the results of the quantitative assessment of regulation inside government in the UK and refers to the detailed table of budget and staffing levels contained in Appendix 2. It offers a method for defining what is meant by the term ‘public sector’, which is then deployed to capture the whole set of central regulators of public sector bodies. The pattern of growth in staffing and budgets over a 20‐year period point to nearly exponential growth in regulation inside government, and through highly diverse forms of oversight institution that include auditors, inspectorates, ombudsman, and central agencies.

This conclusionary chapter explores the implications of the Postmaterialist Trigger Thesis (PTT) of bill of rights institutionalization beyond the four Westminster democracies from whose experience it was developed. The first half of the chapter examines the wider direct applicability of the PTT, arguing that it should fit other instances of deliberate bill of rights institutionalization in internally stable, advanced democracies. The genesis of the Israeli Basic Laws on human rights (1992) is explored as an exemplar case. The second part considers the broader relevance of the PTT. It argues that the PTT's focus on the importance of political triggers in stable, advanced democratic settings importantly mirrors the emphasis on political transition within less‐stable settings. Finally, the book explores the postmaterialist conceptions of rights and bills of rights arguing that, in contrast to classic liberalism, these conceptions are not based on a presumption of State non‐interference. In fact, such conceptions have encouraged a reorientation of human rights so as to accommodate and, on occasion, even require State action. At the extreme, and despite their very different long‐term historical origins, postmaterialist bills of rights may become co‐opted into the State‐directed audit and risk management explosion which has become a hallmark of advanced industrialized democracy.

This book argues that India must build a civil service for the twenty-first century to go with its growing competitiveness in the world stage. A modern, world-class civil service will improve India’s governance. Globalization has made it imperative for countries to be competitive across the board. There are some recent developments that are encouraging, including the enactment of the Right to Information Act in June 2005 and the emergence of social audits. A recent study by Daniel Markey, ‘Developing India’s Foreign Policy Software’ suggests that India should reform its foreign service in order to compete with the world’s superpowers. This finding is relevant in the context of instituting reforms in the civil service.

In this contribution, a description is provided of the role, methods and recent developments of policy analysis in two High Councils of State – the Council of State and the Court of Audits – as well as the National Ombudsman in the Netherlands. Special attention is given to the interplay between policy analysis carried out by – or on behalf of – the ministries and the work of the High Councils. In addition, the ambition will be discussed to be responsive to society’s needs and the use of open data and new media.

A social audit is conducted jointly by the government and the beneficiaries of the scheme being audited. Social audits have functioned well in AP as an accountability mechanism but have failed to do so in MP and Rajasthan where the social mobilizational aspect was ignored. In AP, a mutually empowering synergy between pro-accountability reformers in state and society was created through the political route. The contrast between the two states in their implementation of social audits in NREGA shows that sustainability of these measures requires us to take politics more seriously. A successful social audit occurs when political opportunity structures are created by political elites who engage and collaborate with the bureaucracy and societal actors to generate social energy around development programs in the villages.

The regulatory capacity of the EU in accounting was very limited until 2002, when the EU decided to download international accounting standards through an endorsement process. By contrast, the US had a strong regulatory capacity in accounting. Hence, the governance structure of the International Accounting Standards Board (IASB) and most of its accounting standards were uploaded by the US. The regulatory capacity of the EU in auditing was very limited until the late 2000s. In the US, the Sarbanes-Oxley Act (2002) strengthened US regulatory capacity. Certain provisions of the Act also had extraterritorial effects. As a response, the EU beefed up its regulatory capacity. After the crisis, the Commission proposed new legislation, whereby member states are required to use international auditing standards. In light of the EU’s decision to adopt international auditing standards, the governance structure of the International Auditing and Assurance Standards Board (IAASB) was reformed and its standards were revised to make them better suitable for adoption in the EU as well as worldwide.

The relationship between trust and auditing can be described as a paradox. In the social contract that forms the basis of modern societies, extensive trust issues arise. How can citizens trust that what is promised in the contract will also be provided? Elections should work to put politicians who do not deliver according to the social contract to be voted out of their position. Empirical research shows that this often does not work, hence the need for an auditing body. Empirical results have shown that national auditing institutions work towards reducing corruption and other forms of malfeasance, and are thereby vital to creating a working social contract. A high-quality system for auditing also has a much stronger effect on reducing corruption than is the case for democracy. Auditing turns out to be an undervalued instrument that not only complements but in some ways proves even more effective than representative democracy.

Most government accounts are on a cash basis. It means that money is brought to account when they are paid or received. Such an accounting regime is consistent with the arrangements whereby the legislature votes the government's request for funds. This chapter begins by evaluating the government accounting system in terms of compliance and stewardship, state of finances, performance, and economic impact. It then considers the pros and cons of the cash basis as an accounting system. This is followed by a discussion of the advantages and disadvantages of introducing accrual accounting in government departments.

This chapter seeks to explain the poor performance of public policy tools in Turkey through strategic planning and performance auditing utilising the “boomerang effect” concept mainly used in communication studies. For this analysis the study follows the steps of the heuristic public policy cycle model. After clarifying the transfer process of strategic planning and performance auditing to the Turkish administrative system, the study focuses on the implementation of these policy tools. Demonstrating the poor performance of these tools with reference to some empirical studies, the chapter discusses four reasons of non-implementation of policy tools, namely the exposure of political power to public scrutiny, Turkish administrative culture, lack of domestic contribution and the leverage power of international and regional organizations.

This chapter examines the role of the international community when using audits as a way of settling disputes about election results. Examples include Afghanistan in 2014, Haiti in 2010, and Kosovo in 2010. The aim of these audits is to resolve allegations of fraud, to mediate peacefully among disputing parties, and to establish credible evidence about the results. This process is thought to be particularly important for peace building in fragile states where governance structures and rule of law are weak and fraud allegations over election outcomes may easily trigger further conflict and violence. The chapter examines the standards that should be used in any audit process, including considering issues of ownership; clearly defined principles; rigorous, impartial, and consistent methods to establish the factual evidence; and the need for a timely evaluation of the outcome and resolve disputes.

This chapter argues that the 21^st Century is witnessing a culture of accountability in-the-making. The mores of parliamentary supremacy are giving way to assertions of popular sovereignty. The Comptroller and Auditor General of India (CAG) is therefore peering out of the blinds of a restricted system of parliamentary financial control to re-design public sector audit as a service meant directly for citizens at large, not only for governments and parliaments. CAG's organisation can demonstrate its relevance to citizens by developing the capacities to communicate with citizens through the media, support social audit mechanisms, conduct electronic financial audits, and inform the public discourse by means of research-oriented participatory performance audits. Wide public discussion to re-envision the institution and forge a new mandate for CAG is essential. Three recent United Nations General Assembly (UNGA) Resolutions to strengthen Supreme Audit Institutions for meeting the Sustainable Development Goals (SDGs) should be pursued vigorously.

This chapter looks at the history and performance of employment generation programmes during the last five decades, which provides the setting for the enactment of the present law guaranteeing wage employment for 100 days to the poor. It presents an analysis of the adequacy of the law in guaranteeing wage employment in respect of days of employment, households and individuals, wage rate and how the Act has benefited the poor. The chapter reviews the progress made in the implementation of the Act with reference to job cards; muster rolls; employment demanded, offered and provided; generation of awareness, violations of basic entitlements; delay in payment of wages, corruption, quality of employment, social audit, worksite management practices, grievance redressal, effective remedies and the benefits reaching the poor.

Chapters 4 describes what happened when international actors applied their ideas and methods to creating new public finance management institutions as the foundation for a future government. It explains the significance of public finance issues for development and the difficult policy debates it sometimes generates. It then explains the steps that were taken to resolve these issues in Kosovo. The final part of the chapter assesses the results achieved and identifies the factors that contributed to these results.

This chapter examines the paradoxical effects of transnational organic coffee certification processes on service workers in Oaxaca, Mexico. It focuses on the service workers’ role of accommodating their local “agri-cultural” practices according to the transnational certification standards. Aspects of certified agricultures monitoring, including audit chain practices and management technologies, are discussed, as are advantages of certified agricultural production, including better livelihoods for farmers and skill development for the workforce. A case study from the coffee producers’ confederation of Oaxaca, Mexico presents paradoxes of product certification, including structural contradictions in the certification procedures and the impact of the procedure on the performances of service workers.

The chapter examines the case of English local government and the experience of the Standards Board for England. The model chosen was an ambitious one, superficially built on a clear and authoritative structure of external, independent, statute-based regulatory authority. In practice, as the eventual demise of the SBE demonstrated, the model was badly conceived and badly implemented, the fault lying mostly at central-government level. Despite its decision to impose external regulation, the Labour government was unsure of how far it wanted to take this principle, and delayed its eventual decision in ways that seriously overburdened the SBE, and cost it dearly in terms of credibility, loss of allies within local government, and at Westminster. Eventually a more satisfactory balance between local and centralized regulation was established, and important modifications were made to the model Code of Conduct, allowing a lighter-touch form of strategic regulation. This shift came too late to save the model established by the Local Government Act 2000, however, and the fatal loss of credibility and institutional allies left the SBE as a relatively soft target for a new mood of light-touch regulation which informed the approach of the Coalition government elected in 2010.

This chapter considers the concrete implications of labor-related corporate social responsibility (CSR) in consumer products industries in China. As China became the “factory to the world” the discourse and practice of CSR greatly expanded. But restrictions on workers’ rights, the marginal status of migrant workers, and a “dormitory labor regime” that facilitates long working hours are difficult to square with global norms. Using qualitative evidence from interviews, the chapter reveals problems with factory auditing and corporate compliance initiatives that have allowed exploitative practices to continue despite the embrace of CSR. Using quantitative data on a sample of workers and factories in Guangdong province, the chapter examines the practical implications of SA8000 certification and other private standards. In several ways, the chapter shows how compliance with private rules has been redefined to be compatible with the repressive Chinese context.

After reviewing the book’s thesis and the evidence in support of it, this chapter outlines a number of key implications for transnational governance scholarship and practice. It suggests a fundamental rethinking of the sources of rigor and credibility in transnational governance, moving away from a focus on the owners or sponsors of governance and toward an emphasis on the interaction between the governors and the governed community. It then offers practical solutions for making eco-labels more impactful by encouraging them to defy the small is beautiful ethos and expand aggressively outward. The chapter ends by considering the ability of eco-labels to address mounting environmental crises. It concludes that they are inadequate as a freestanding solution given that they do not address rising levels of consumption and are plagued by implementation problems. However, they can, and should, form part of the broader toolbox of governance instruments for addressing transnational environmental problems.