Cultural factors, quality of government and the effectiveness of Supreme Audit Institutions in Sub-Saharan Africa

Given the importance of public financial management for people well-being, most countries around world have Supreme Audit Institutions (SAIs) as an instrument to help achieve better Public Financial Management. SAIs play a key role in ensuring accountability. This paper aims investigate determinants Institutions’ effectiveness Sub-Saharan Africa. Models are estimated sample from 45 countries. The results indicate that Africa is associated with Institutional Quality Government which takes into account six dimensions country governance: voice and accountability, political stability, government effectiveness, regulatory quality, rule law, control corruption. In same vein, SAI found be institutional cultural aspects, mainly, British colonial legacy continued adoption Westminster model.