THE FUNCTIONS OF PACS AND THEIR ACCOUNTABILITY ROLES IN NORDIC GOVERNANCE
Authors: Arsalan Khan Muhammad
DOI: 10.5281/zenodo.17423721
Published: January 2024
Abstract
<p><em>Public Accounts Committees (PACs) are critical parliamentary bodies that safeguard transparency, accountability, and efficiency in government expenditure. This study provides a comparative analysis of PACs in five Nordic countries—Denmark, Finland, Iceland, Norway, and Sweden—focusing on their structures, mandates, and oversight mechanisms. The research examines legal frameworks, parliamentary procedures, relationships with audit offices, and avenues for public engagement, highlighting both shared practices and national variations. It further considers how historical, institutional, and cultural contexts shape the operation and effectiveness of PACs in ensuring responsible public financial management. Findings reveal that while Nordic PACs share a common commitment to strong fiscal oversight and transparency, differences exist in their scope of authority, procedural autonomy, and interaction with audit institutions. These variations influence their overall effectiveness in holding the executive accountable. The study also identifies challenges such as balancing political neutrality, addressing increasing financial complexities, and maintaining public trust. By situating PACs within the broader governance culture of the Nordic region, this research contributes to understanding how institutional design and democratic traditions influence parliamentary oversight. Ultimately, the study offers insights that can inform reforms aimed at strengthening financial accountability systems globally.</em></p>
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