The Negative Social Capital and Supreme Audit Insitutions: Cognitive Orientation and Practical Tips

Abstract

Little is known about the role of the supreme audit institutions (SAIs) in reducing negative social capital, although these organisations, due to their place in macrostructure-states, should play an important role in improving the functioning of the public sector. The research problem concentrates on understanding negative social capital as low and anti-social capital and the role of SAIs in reducing negative social capital. We used qualitative and quantitative research. Studies have shown that SAIs can catalyse negative social capital through improper auditing standardisation and integrity selfassessment. SAI's effectiveness in combating corruption, a crucial factor in negative social capital, is declared in official documents but not achieved in practice. Therefore, although the SAI role in the macrostructure-states is undoubtful, the SAI influence on reducing low social capital is questionable. The study contributes to better understanding of state governance and socio-economics problems and is valuable for practitioners.