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Audit as accountability : technical authority and expertise in the governance of private financing for development

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Tan, Celine (2022) Audit as accountability : technical authority and expertise in the governance of private financing for development. Social and Legal Studies, 31 (1). pp. 3-26. doi:10.1177/0964663921992100

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Official URL: http://dx.doi.org/10.1177/0964663921992100

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Abstract

The paper examines the emergence of a new landscape of international development finance that is blurring traditional boundaries between public and private resources for meeting the Sustainable Development Goals (SDGs) and other global public goods (GPGs). In the SDG financing ecosystem, private actors are no longer passive bystanders in the development process but as active contributors to and investors in development projects and programmes. The paper argues that the emerging ‘private turn’ in the architecture of development finance represents a technology of governance that is rooted in the assemblage of international development policy and practice. This regime constitutes an emerging complex and often problematic framework of organising and managing countries’ access to external finance and establishing their terms of engagement with the broader global economy.

Item Type: Journal Article
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce
H Social Sciences > HG Finance
Divisions: Faculty of Social Sciences > School of Law
Library of Congress Subject Headings (LCSH): International finance , Sustainable development -- Law and legislation, Auditing -- Law and legislation , Finance, Public
Journal or Publication Title: Social and Legal Studies
Publisher: Sage
ISSN: 0964-6639
Official Date: 1 February 2022
Dates:
DateEvent
1 February 2022Published
5 February 2021Available
12 January 2021Accepted
Volume: 31
Number: 1
Page Range: pp. 3-26
DOI: 10.1177/0964663921992100
Status: Peer Reviewed
Publication Status: Published
Access rights to Published version: Restricted or Subscription Access
RIOXX Funder/Project Grant:
Project/Grant IDRIOXX Funder NameFunder ID
UNSPECIFIEDSociety for Legal Scholarshttps://www.legalscholars.ac.uk/about-the-society/
UNSPECIFIEDUniversity of Warwickhttp://dx.doi.org/10.13039/501100000741
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