DYNAMICS OF ACCOUNTABILITY IN SDGs FUND MANAGEMENT IN LOCAL GOVERNMENTS: A QUALITATIVE STUDY FROM A GLOBAL GOVERNANCE PERSPECTIVE

Abstract

The Sustainable Development Goals (SDGs) have transformed public financial governance in local governments by demanding transparency, participation, and accountability. Despite this shift, SDGs fund management still faces persistent challenges, including weak interagency coordination, formalistic accountability practices, and inadequate integration of global agendas into local development priorities. This study analyzes the dynamics of accountability in SDGs fund management at the local government level from a global governance perspective, using a qualitative literature review and interpretive analysis of scientific publications, policy documents, and prior empirical studies. Findings show that accountability has evolved from a narrowly administrative obligation into a multidimensional construct that engages local governments, international organizations, donor agencies, the private sector, and civil society. Global pressures push local governments toward international governance standards; however, implementation remains largely oriented toward formal compliance and legitimacy signaling rather than substantive development impact. The study concludes that strengthening collaborative governance, deepening public participation, and fostering effective institutional integration are essential for achieving transparent, accountable, and sustainable SDGs governance at the local level.

Keywords: Accountability, SDGs, Local government, Global governance, Public finance.