Jul 2026· Journal of Public Budgeting, Accounting & Financial Management· Vol 38, pp. 154-174· 0 citations· 41 references
Abstract
This study aims to develop and empirically validate an integrated framework bridging performance audit with policy evaluation, addressing a methodological gap identified since the 1990s.
Drawing on contribution analysis (Mayne, 2012) and methodological triangulation (Denzin, 2017), the framework articulates four interdependent components: theory of change as a testable analytical structure, expanded evaluation criteria integrating the International Standards of Supreme Audit Institutions 300 standards and the Organisation for Economic Co-operation and Development (Organisation Economic Co-operation and Development (OECD)) dimensions, structured multi-actor participation and holistic governance assessment. Three performance audits conducted by a regional SAI in Southern Europe (Sindicatura de Comptes de Catalunya) constitute the empirical basis: social benefits (EUR 978m), extrahospital renal care (378,350 sessions) and hospital service compensation (54.2% of care expenditure).
The theory of change validation exposed broken causal links between policy design and implementation, revealing accountability failures invisible to standard economy, efficiency and effectiveness (3E) criteria: EUR 167.56m in improper payments, outsourced services exceeding hospital provision costs by 12.4% and pricing mechanisms lacking documented economic justification. A cross-case analysis identified six recurrent governance dysfunctions across the three sectors.
The single SAI institutional context limits generalisability. Longitudinal studies are required to confirm the sustainability of identified improvements.
SAIs can implement the framework sequentially without prior legislative changes, progressively building methodological capacity across audit planning, execution and reporting phases.
The framework strengthens public governance accountability by enabling audit mechanisms to diagnose causal determinants of policy failure rather than merely documenting performance shortfalls.
This is the first study to empirically validate an integrated framework combining theory of change validation, expanded OECD evaluation criteria and structured stakeholder participation within an institutional audit context, demonstrating performance audit’s capacity for double-loop institutional learning.
The transition towards Circular Economy (CE) models has intensified the demand for unified measurement systems that integrate sustainability, policy, and corporate reporting. Existing CE tools—such as Circulytics, CTI, and MCI—primarily address environmental efficiency, while social and governance aspects remain underrepresented, limiting comparability and strategic integration. This study develops the Model of Standardised Circularity (MSC), a framework of 44 harmonised indicators derived from the systematic analysis of six internationally recognised CE tools. The MSC aligns environmental, economic, and social indicators with the Circular Economy Goals (CEGs), the Global Reporting Initiative (GRI) standards, and the Sustainable Development Goals (SDGs), establishing a coherent structure for assessing CE implementation. It introduces maturity levels and value-chain perspectives to enhance applicability across diverse sectors and organisational stages. By embedding social and innovation-related metrics, the framework connects circularity with Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) strategies. Results indicate that the MSC achieves 70% coverage of key CE impact areas—outperforming existing tools—and enables consistent reporting and benchmarking. The model therefore provides both theoretical and practical contributions, positioning circularity as a measurable dimension of corporate sustainability and supporting data-driven progress toward the SDGs.
Juan Manuel Valverde-Izquierdo, C. Avilés-Palacios· International Journal of Pro...· 0 citations
This study interrogates the paradox of local governance in the Philippines, where highly urbanized cities such as Baguio consistently secure the "Gold Standard" of audit integrity yet fail to achieve conferment under the Seal of Good Local Governance (SGLG). Anchored on Stewardship Theory, Institutional Theory, Resource-Based View (RBV 2.0), and Dynamic Capabilities Theory, the research integrates a global bibliometric review of subnational fiscal administration with an empirical case analysis of Baguio City. Using PRISMA protocols and VOS viewer citation clustering, the study maps systemic friction points between international oversight designs and local compliance realities. Results reveal that while fiscal transparency is achieved through unqualified Commission on Audit (COA) opinions, operational bottlenecks—such as reporting lags, inter-office synchronization gaps, and compliance fatigue—undermine holistic governance outcomes. The findings emphasize the necessity of integrated digital platforms, institutional agility, and long-term fiscal strategy to bridge the disconnect between accounting accuracy and governance excellence.
Rachelle Ann Samonte· International Journal For Mu...· 0 citations
Results-Based Management (RBM) is an organizational approach centered on goals and measurable performance, whose global uptake accelerated after the 2005 Paris Declaration on Aid Effectiveness. Prioritizing outcomes and impacts over inputs and activities, RBM is especially pertinent to strengthening governance and effectiveness in development interventions. This literature review examines how RBM fosters transparency and accountability by clarifying objectives, improving performance measurement and reporting, and promoting evidence-based decision-making. Implemented within transparent frameworks, RBM enables stakeholders to participate more effectively, monitor progress, and understand organizational performance against development goals. Synthesizing evidence from multilateral agencies, bilateral donors, development banks, and international NGOs, the analysis links core RBM principles with New Public Management (NPM) to show how RBM cultivates institutional openness, responsibility, and answerability for results. Findings suggest that RBM can build donor and stakeholder trust through clearer strategic planning, demonstrable effectiveness, and documented impact. Persistent technical, political, and capacity constraints, however, limit full implementation. To improve outcomes while sustaining transparency and accountability, the review recommends strengthening RBM via adaptive management, targeted institutional capacity-building, and incentive systems that reward meaningful, sustainable results rather than short-term gains.
P. V. Prabha, P. Radha, Sharath K M Kumar· Madhesh Journal of Interdisc...· 0 citations
This study examines the methodological challenges associated with measuring public sector performance in Nigeria through a meta-analysis of governance indicators. The research explores the reliability, validity, and consistency of commonly used governance measurement frameworks adopted by government institutions, international organizations, and policy analysts. Despite the increasing emphasis on accountability, transparency, and efficiency in public administration, the assessment of public sector performance in Nigeria remains problematic due to issues such as inconsistent data collection, political interference, weak institutional capacity, lack of standardized indicators, and regional disparities. Using a qualitative document analysis methodology, the study reviews existing literature, governance reports, and performance assessment models to identify recurring methodological limitations affecting the accuracy of governance indicators in Nigeria. The findings reveal that many performance measurements are influenced by subjective perceptions, inadequate statistical frameworks, and insufficient integration of local socio-political realities. Furthermore, the study highlights the gap between policy formulation and implementation, which often undermines the credibility of governance assessments. The study recommends strengthening measurement frameworks, improving data systems and infrastructure, strengthening institutional capacity and autonomy, enhancing transparency and citizen participation, building a performance-oriented public service culture.
ONAMAH OJODOMO GODWIN, ALHASSAN YAKUBU ADEKU, FORTUNE OJOCHETULE YUSUFU· International Journal of Ent...· 0 citations
: This study examines the effectiveness of financial governance reforms and their implications for public sector performance in Africa using a qualitative meta-synthesis approach. Guided by the pragmatic research paradigm and informed by Agency Theory, Theory of Evaluation, and Institutional Theory, the study synthesized evidence from peer-reviewed literature. One hundred studies were identified through PRISMA screening, of which twenty met the inclusion criteria for final analysis. The findings identified five major dimensions of financial governance: fiscal accountability and transparency, institutional strengthening and capacity building, digital financial management systems, budget control and expenditure monitoring, and regulatory compliance and audit reforms. Effective financial governance was found to improve accountability, transparency, financial reporting, resource utilization, and public trust. However, weak institutional capacity, political interference, inconsistent implementation, and corruption continue to constrain reform outcomes. The study concludes that strengthening governance frameworks, institutional capacity, and accountability mechanisms is essential for improving fiscal discipline and public sector performance across Africa
Rev. Kigen, Kipchirchir Benard, D. Minja· International Journal of Sci...· 0 citations
To examine how ESG indicators and related frameworks are being translated from corporate disclosure into public health governance.
Following PRISMA-ScR and the PCC framework, we synthesized 25 studies and grey-literature documents to map definitions, implementation levels, governance uses, barriers, and research gaps. ESG integration was defined as the use of environmental, social, and governance indicators to support accountability, transparency, stakeholder engagement, sustainability alignment, and strategic control in health systems.
ESG-related frameworks may strengthen reporting practices, multisectoral coordination, and alignment with the Sustainable Development Goals when supported by leadership, technical capacity, harmonized indicators, and standardized reporting systems. However, the evidence remains heterogeneous and exploratory. Direct effects on governance performance, health outcomes, or equity are rarely demonstrated. Key gaps include unclear conceptual boundaries between ESG, CSR, SDG monitoring, and sustainability reporting, limited appraisal of reporting versus actual performance, measurement inconsistency, and under-representation of low-resource and Global South contexts.
Future research should validate sector-specific ESG indicators and evaluate whether ESG integration improves accountability, equity, and sustainable public health governance.
P. Catalfo, Daniele Virgillito, Giuseppe Messina et al.· Public Health Reviews· 0 citations