Debate: Supreme audit institutions aiding governments to drive and steer sustainable development

Jaakko Rönkkö · Mika Luhtala

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Public Policy and Administration Research Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Recent academic discussions on SAIs have identified the audit of public sector sustainability, particularly the pursuit and achievement of the United Nations’ (UN, 2015) sustainable development goa...

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 2021Public sector audit in uncertain times 2023Changing the boundaries of public sector auditing 2022Public sector audit and the state's responsibility to “leave no‐one behind”: The role of integrated democratic accountability 2024Glocalizing sustainability: how accounting begins for sustainable development goals in city administration 2024Public accountability and auditing: Why and when do state auditors conduct broad audits?2024Different sustainability endgames: Institutional logics in the performance management of local governments

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