Abstract:

The supreme audit institutions (SAIs), due to their position in their countries and their audit scope, should play a key role in performance measurement, and in improving public accountability. Their role in improving public performance measurement is still virtually an unexplored area. This study addresses this research gap. The objective of this research study is to identify and describe SAIs constraints. It was found, that SAIs performance measurement in the public sector has produced unexpected and even undesired effects, and SAIs through their activities may create an epistemic injustice in the public sector.