Cultural factors, quality of government and the effectiveness of Supreme Audit Institutions in Sub-Saharan Africa

DOI: https://doi.org/10.5209/cgap.84797
Keywords: Supreme Audit Institutions, Effectiveness, Determinants, Sub-Saharan Africa

Abstract

Given the importance of public financial management for people well-being, most countries around the world have Supreme Audit Institutions (SAIs) as an instrument to help achieve better Public Financial Management. SAIs play a key role in ensuring public management accountability. This paper aims to investigate the determinants of Supreme Audit Institutions’ effectiveness in Sub-Saharan Africa. Models are estimated for a sample of Supreme Audit Institutions from 45 countries. The results indicate that the effectiveness of SAIs in Sub-Saharan Africa is associated with the Institutional Quality of Government which takes into account six dimensions of country governance: voice and accountability, political stability, government effectiveness, regulatory quality, rule of law, control of corruption. In the same vein, SAI effectiveness is found to be associated with institutional and cultural aspects, mainly, the British colonial legacy and the continued adoption of the Westminster SAI model.

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Author Biographies

Juocerlee Tavares Guadalupe Pereira de Lima, Universidade Federal de Rondônia

Juocerlee T. G. P. de Lima is currently a Professor at the Department of Accounting at the Federal University of Rondônia. He obtained his Doctor degree in Federal University of Rondônia. His thesis focused in Regional Development and the Environment. He obtained his MA in Federal University of Ceará. His Master dissertation dealt with public management in Africa. His current research focus in public management and regional development.

Vicente Lima Crisóstomo, Universidade Federal do Ceará

Vicente Lima Crisóstomo os currently a full Professor at Federal University of Ceará. He obtained his Doctor degree in University of Valladolid/Spain and his MA degree in Federal University of Santa Catarina. He has a degree in Accounting and Computer Science received from Federal University of Ceará. His research interests comprise corporate finance and public management. Among other journals, he has published his research papers in Revista de Administração Pública, Emerging Markets Review and Emerging Markets Finance & Trade.

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Published
2023-01-25
How to Cite
Tavares Guadalupe Pereira de Lima J. y Lima Crisóstomo V. (2023). Cultural factors, quality of government and the effectiveness of Supreme Audit Institutions in Sub-Saharan Africa. Cuadernos de Gobierno y Administración Pública, 9(2), 67-81. https://doi.org/10.5209/cgap.84797
Issue
Vol. 9 No. 2 (2022)
Section
Artículos

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