This study focuses on the field of public audit as a collibrative element of public sector accountability. It reports on the consequences of substantial collibrative intervention in such a field. The intervention studied is the change to local authority audit in England that culminated in the Local Audit and Accountability Act, 2014, and entailed the abolition of the Audit Commission. Drawing on strategic action field theory, and through examination of submissions to the Redmond Review and other documentary materials, an analysis is developed of the field of public financial audit in its ongoing efforts to re-equilibriate following the intervention. The analysis explores the action taken in pursuit of the restoration of field stability, effective functioning, and legitimacy, and the effects on public accountability. The analysis supports Julia Black's contention that different accountability regimes are not readily substitutable and exposes some of the risks and difficulties associated with attempts to modify accountability through collibrative intervention.

中文翻译：

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英格兰地方当局审计，发挥作用？

本研究重点关注公共审计领域作为公共部门问责制的协作要素。它报告了在这一领域进行大量协作干预的后果。所研究的干预措施是英格兰地方当局审计的变化，最终导致 2014 年地方审计和问责法，并废除了审计委员会。借鉴战略行动场理论，并通过审查提交给雷德蒙德评论和其他文件材料的文件，分析了公共财务审计领域在干预后正在进行的重新平衡的努力。该分析探讨了为恢复现场稳定、有效运作和合法性而采取的行动，以及对公共问责制的影响。