GOVERNANCE QUALITY AND SUSTAINABLE DEVELOPMENT: THE MEDIATING ROLE OF ACCOUNTABILITY IN LOCAL GOVERNMENT PERFORMANCE

Abstract

Effective governance quality is widely acknowledged as a crucial factor influencing sustainable development and the efficiency of institutions within the public sector. This research investigates how transparency, e-government, and governmental capacity affect sustainable development performance, with accountability functioning as a mediating factor in local government contexts. Employing a quantitative methodology, data were obtained from local government officials via structured questionnaires and analysed using Structural Equation Modelling (SEM). The results indicate that transparency, e-government, and government capacity substantially reinforce accountability. Subsequently, accountability exerts a positive effect on sustainable development performance and mediates the link between governance quality and development outcomes. From an institutional standpoint, robust accountability mechanisms can mitigate information asymmetries and strengthen internal control procedures, thereby fostering more effective performance in the public sector. These findings imply that governance reforms incorporating digitalisation, transparency measures, and capacity enhancement can improve development outcomes through more reliable accountability frameworks. Consequently, policymakers should emphasise strategies for governance strengthening to advance sustainable development objectives at the local government level.