Implementing And Achieving Sustainable Development Goals Through National Budgeting: Contextualization And Accountability

Abstract

This study aims to examine the implementation and achievement of the Sustainable Development Goals through national budgeting focusing on the contextualization and accountability issues. Also, the study draws on institutional theory with a focus on myth and ceremonial institutions and accountability framework in analysing the various data. The study adopts the qualitative research approach and uses Ghana as a macro-level single case. Data sources are primary data where semi-structured interviews were conducted and secondary data using reports such as Ghana SDG budget manual, UN SDG reports and Ghana’s development framework. The interview respondents were purposively selected together with the snowballing approach. Finally, the study uses a thematic analysis approach to analyse the data collected. The findings reveal that Ghana has realigned its budgeting items to track the SDGs performance and implementation. In addition, the SDGs have been integrated into the national development framework where Ghana has one development plan, which has led to a modification in Ghana’s budgeting process. Also, the findings suggest Ghana is realigning and integrating the SDGs in order to enhance budget allocation and use the SDGs as a management tool to negotiate for funding and support. Last, Ghana is using a discretionary accountability approach and also, Ghana’s priority in achieving and implementing is to use the national development plan to drive the SDGs. This study is relevant as it provides insight into how Ghana is implementing and achieving the SDGs using its national budgeting and contributes to the limited literature on SDGs and national budgeting as a tool to speed up implementation. The study also highlights the need to involve the private sector’s contribution since the tracking and mapping do not capture their contribution together with actions such as laws and policies to aid implementation since not all the goals are financial in nature.