Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
S. Lauwo, J. Azure, T. Hopper
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引用次数: 9

Abstract

PurposeThis paper examines the accountability and governance mechanisms and the challenges in a multi-stakeholder partnership seeking to implement the Sustainable Development Goals (SDGs) in a developing country (DC), namely Tanzania.Design/methodology/approachThe paper draws on work on the shift from government to governance to meta-governance to examine the SDGs framework's governance regime. The data stems from documentation, focussed group discussions and face-to-face interviews with key stakeholders involved in the localisation of SDGs in Tanzania.FindingsDespite the emphasis given by promoters of SDGs on the need for multi-stakeholder engagement, and network and market-based governance, Tanzania's hierarchical governance framed in national legislations dominated the localisation of the SDGs. The national-level meta-governance structures were somewhat dysfunctional, partly due to a lack of well-designed coordination mechanisms for collaborative engagement with key stakeholders. The limited involvement of different meta-governors, and particularly network and market-based governance arrangements, has had severe implications for achieving the SDGs in DCs in general and Tanzania, in particular.Practical implicationsThe paper calls for a more explicit SDG policy and strategy, alongside strengthening institutional structures and related governance arrangements in Tanzania, to promote the realisation of the SDGs. For the SDGs framework to succeed, the authors suggest that, in addition to adopting SDG friendly policies, the Tanzanian government should devise plans for financial resources, strategies for empowering and engaging with key stakeholders and promote an integrative governance system that underpins accountability at the local level.Originality/valueFocussing on Tanzania, the paper sheds light on how context in DCs, interactions between state and non-state actors, modes of governance and accountability mechanisms shape the localisation of SDGs and realising the SDGs' agenda. The implementation in Tanzania focussed on priorities in the development plan, thereby neglecting some important SDGs. This raises doubts about the possibility of meeting the SDGs by 2030. The localisation of SDGs remained within the top-down governance structure, as Tanzania's government failed to enact the policy and strategy for multi-stakeholder partnership consistent with the SDGs' principle of “leave no-one behind”. Consequently, meta-governors' efforts and ability to monitor and demand accountability from the government was constrained by the political context, the governance system and regulations enacted to side-line them.
在发展中国家实施可持续发展目标的问责制和治理:来自坦桑尼亚的证据
本文探讨了在坦桑尼亚这个发展中国家实施可持续发展目标(sdg)的多利益相关者伙伴关系中的问责制和治理机制以及挑战。设计/方法/方法本文借鉴了从政府到治理再到元治理的转变工作,以考察可持续发展目标框架的治理机制。这些数据来自文件、重点小组讨论以及与参与坦桑尼亚可持续发展目标本地化的主要利益相关者的面对面访谈。尽管可持续发展目标的推动者强调了多方利益相关者参与以及网络和基于市场的治理的必要性,但坦桑尼亚国家立法框架中的分层治理主导了可持续发展目标的本地化。国家层面的元治理结构有些功能失调,部分原因是缺乏设计良好的协调机制,无法与关键利益攸关方进行协作。不同的元管理者的有限参与,特别是网络和基于市场的治理安排,对实现发展中国家的可持续发展目标产生了严重影响,特别是在坦桑尼亚。本文呼吁制定更明确的可持续发展目标政策和战略,同时加强坦桑尼亚的制度结构和相关治理安排,以促进可持续发展目标的实现。为了使可持续发展目标框架取得成功,作者建议,除了采取有利于可持续发展目标的政策外,坦桑尼亚政府还应制定财政资源计划,制定增强关键利益相关者权能和参与的战略,并促进建立一个支持地方问责制的综合治理体系。本文以坦桑尼亚为重点,揭示了发展中国家的背景、国家与非国家行为体之间的互动、治理模式和问责机制如何塑造可持续发展目标的本地化和可持续发展目标议程的实现。坦桑尼亚的实施侧重于发展计划中的优先事项,从而忽略了一些重要的可持续发展目标。这让人们对到2030年实现可持续发展目标的可能性产生了怀疑。由于坦桑尼亚政府未能制定符合可持续发展目标“不让任何一个人掉队”原则的多利益相关者伙伴关系政策和战略,可持续发展目标的本地化仍然停留在自上而下的治理结构中。因此,元统治者监督和要求政府问责的努力和能力受到政治背景、治理体系和制定的使他们边缘化的法规的限制。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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