In the Absence of a Public Accounts Committee: The Swedish Experience

Sweden is one of the countries which does not have a Public Accounts Committee. Since the Swedish National Audit Office was formed in 2003, two non-PAC models for the channelling of audits to Parliament have been tested. This chapter discusses the Swedish experience from these. It suggests that one reason why Sweden has avoided forming a PAC is the wish to preserve a political culture focused on collaboration and pragmatic improvement, rather than confrontation and accountability debates. The current model is successful in this regard. Findings emphasise the importance of a fit between political culture and systems for accountability.