The role of supreme audit institutions in energy accountability in EU countries

Łukasz Sułkowski and Zbysław Dobrowolski

Energy Policy, 2021, vol. 156, issue C

Abstract: The implementation of all the United Nations Sustainable Development Goals (SDGs) requires sustainable energy production and consumption; hence the issue of energy accountability is vital. There are several studies on the activities of supreme audit institutions (SAIs); however, the research question - what is the role of SAIs in energy accountability is still without an answer. Meanwhile, SAIs, as critical public auditors have to evaluate how do governments deal with energy issues, helping not only spend money sparingly but also in an accountable manner.

Keywords: Accountability; Energy; Sustainability; External auditing; Supreme audit institution (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:enepol:v:156:y:2021:i:c:s0301421521002834

DOI: 10.1016/j.enpol.2021.112413

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