Abstract:

We concentrate on understanding of negative social capital as low social capital and anti-social capital, and we underline multiple impacts of negative social capital on Supreme Audit Institutions (SAIs). There is little known about the effectiveness of these institutions in reducing negative social capital. Based on quantitative and qualitative research, we fill this research gap. Our analysis reveals the challenges of SAIs from several European Union (EU) member states. Studies have shown that SAIs can catalyse negative social capital through standardisation of auditing. SAIs effectiveness in combating corruption, which is a crucial factor of negative social capital is declared in their official documents but not achieved in practice. Promoted by SAIs tool for enhancing integrity in the whole public system is not sufficient. Instead of help in creating transparency, integrity and reliability, the tool could strengthen the opportunism. We conclude that, although the SAI role in contemporary states is undoubtful, the SAI influence on the reduction of low social capital is questionable. This article can be useful also for practitioners outside the SAIs. The study can contribute to the better contextual diagnosis of the stage where any organisation is in the process of building the quality of its process.