| dc.description.abstract | The Sustainable Development Goals are one of the main internationally recognised frameworks for conceptualising and engaging in sustainable development today. To implement this framework engagement is needed of a range of actors (i.e. governments, the private sector, civil society actors). New questions are arising with regard to how these actors whom operate at all levels and scales of society can contribute to a transition towards a sustainable world. One of the actor groups that is called upon specifically to contribute to the Sustainable Development Goals are Supreme Audit Institutions. A Supreme Audit Institution is a government agency of substantial size that functions as an independent body designed to ensure public accountability (Blume & Voigt, 2011, p. 216). Therefore it oversees the management of public funds, the credibility of government’s reported financial data and checks policy conduct. Besides, part of the work of Supreme Audit Institutions is to audit compliance with the international obligations of their respective countries. One of the ways in which Supreme Audit Institutions can exert influence on the implementation of international obligations by the government of their respective countries, is through the knowledge they produce and disseminate.
This research is one of the first to explore under which conditions and to what extent Supreme Audit Institutions are able to exert influence on policy processes and specifically the implementation process of the Sustainable Development Goals. From the findings four hypotheses are derived and evaluated. On the basis of a comparison of eighteen Supreme Audit Institutions, this research shows that differences in institutional design, independence and powers of a Supreme Audit Institution do not seem to effect its influence. The variables of independence, communication and organisational capacity are able to account for variation in influence among Supreme Audit Institutions and can be utilised to increase the contributions of Supreme Audit Institutions. Still, up till now limited commitment to the Sustainable Development Goals has been identified. An in-depth study of the Netherlands Court of Audit shows the internal and external drivers and constraints that led to the adoption of the Sustainable Development Goals into their organisation. This process defined their involvement in the implementation of the Sustainable Development Goals in the Netherlands. | |
