Accounting, auditing and accountability for urban food policy governance: Insights from a structured literature review

Abstract

Food policy is understood as a means to improve the wellbeing of local communities and territories, cities first and foremost. This structured literature review is designed to outline the current scenario of research on local governance for food policy and the use of accounting, auditing and accountability practices to promote better decision-making and actions. For this purpose, two large databases as well as a list of generalist accounting journals were explored. After applying criteria of inclusion and exclusion a thematic analysis was performed on a final set of 43 peer-reviewed articles. Despite the growing relevance, literature at urban level is still in its infancy. Almost all studies have a different focus, from innovative food policy to sustainable urban food system. Scholars have primarily focused on cities located in the Global North rather than its counterpart Global South. Reflections on the mechanisms of accounting, accountability and auditing are practically absent. Policymakers at urban level would receive valuable insights from new research focusing on how to integrate in food policy robust calculative practices, accountability mechanisms, as well as auditing initiatives. This in turn may improve urban food governance and enhance the effectiveness and impact of urban food systems.