What is it about?
In this article we consider the role of Supreme Audit Institutions working with governments under resource pressures - particularly how resource scarcity may impact their ability to meet the sustainable development goals and the need for increased public debt. Supreme Audit Institutions (SAIs) are vital in keeping governments accountable and therefore must be seen as legitimate. We question how isomorphic pressures to gain legitimacy can impact their various structures, and project what isomorphic pressures will shape these and enable them to deal with an uncertain future. Examining xpublic debt and the United Nation’s Sustainable Developm
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Why is it important?
This draws on data gathered for our Routledge publication 'Public Sector Audit' with a unique slant to consider legitimacy in these difficult times.
Perspectives
It is intriguing to consider how different models of Supreme Audit Institutions have emerged as they work towards legitimacy in a domestic and international context. We highlight how it is important to understand this diversity before applying international research to public audit models in different countries.
Professor Carolyn J Cordery
Victoria University of Wellington
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This page is a summary of: Public sector audit in uncertain times, Financial Accountability and Management, June 2021, Wiley,
DOI: 10.1111/faam.12299.
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