globalchange  > 气候变化与战略
DOI: 10.1016/j.enpol.2021.112413
论文题名:
The role of supreme audit institutions in energy accountability in EU countries
作者: Sułkowski Ł.; Dobrowolski Z.
刊名: Energy Policy
ISSN: 03014215
出版年: 2021
卷: 156
语种: 英语
中文关键词: Accountability ; Energy ; External auditing ; Supreme audit institution ; Sustainability
英文关键词: Accountability ; Energy ; Energy productions ; Energy-consumption ; EU countries ; External auditing ; Production and consumption ; Supreme audit institution ; Sustainable energy ; United Nations ; Sustainable development ; demand-side management ; energy market ; energy planning ; European Union ; sustainability ; Sustainable Development Goal ; Europe
英文摘要: 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. Based on review the audit reports of 13 from 27 SAIs from the European Member States, we argue that the SAIs strive to maximise public usefulness through ex-post audits mainly focused domestically. This audit approach is not sufficient to strengthen energy accountability in the whole European Union. The process of energy accountability has a supranational character with numerous variables. We offer the potentially radical conclusion and suggestion, that SAIs are not ready for being evaluator in supranational scale, and that they should change their current audit strategies taking more substantial involvement in energy accountability. © 2021 The Authors
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资源类型: 期刊论文
标识符: http://119.78.100.158/handle/2HF3EXSE/168037
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作者单位: Institute of Public Affairs, Jagiellonian University, Poland

Recommended Citation:
Sułkowski Ł.,Dobrowolski Z.. The role of supreme audit institutions in energy accountability in EU countries[J]. Energy Policy,2021-01-01,156
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