Auditing governable space—A study of place‐based accountability in England

The governance of territories has become increasingly fragmented and complex, challenging the accountability arrangements for "governable spaces." Tension between central and local governments is a perennial feature of their relationship, but few analyses have explored the implications of this tension for accountability relationships. This article assesses policy initiatives within England aimed at increasing accountability in localities, by establishing governable spaces that include territorializing, mediating, adjudicating, and subjectivizing. During the 2010s, the UK government sought to introduce a form of place-based accountability within the context of reduced central government funding to English local authorities. This meant that local government faced new forms of accountability while adapting to considerable financial shocks. Accounting methods-assessing what phenomena can and should be governed-underpin audit and orthodox concepts of accountability in the United Kingdom. These have driven a narrow finance-focused narrative of local audit and local accountability. However, we also argue that developments in England in the 2010s have undermined political accountability in the localities, because they have worked against critical components within it for making governable space auditable: interpretation of data, judgments on service quality and the impact of cross-public sector relationships on local authorities' "decision space."