
Policy Ideas No. 80 –
Fiscal Responsibility During Political Transitions: the use of the Vote on Account in Malaysia
Authors: Alissa Marianne Rode
This paper examines and compares the conventions and practices of vote-on-account in other Westminster-style parliamentary democracies, particularly the United Kingdom, India, Sri Lanka, and Malaysia. New Zealand’s imprest mechanism, a later innovation in transitional provisions, is also compared to consider how accountability and continuity should be balanced. The paper also suggests a few recommendations to improve accountability for the vote on account.
Kertas ini meneliti dan membandingkan kelaziman dan amalan peruntukan masuk akaun di negara demokrasi berparlimen Westminster lain terutamanya United Kingdom, India, Sri Lanka, dan Malaysia. Mekanisme imprest New Zealand, inovasi terkemudian dalam peruntukan peralihan kerajaan, juga dibandingkan untuk mempertimbangkan bagaimana kebertanggungjawaban dan kesinambungan perlu diseimbangkan. Kertas ini turut mengutarakan beberapa cadangan untuk meningkatkan kebertanggungjawaban peruntukan masuk akaun.