000164157 001__ 164157 000164157 005__ 20251127172930.0 000164157 0247_ $$2doi$$a10.1108/JPBAFM-01-2025-0016 000164157 0248_ $$2sideral$$a146328 000164157 037__ $$aART-2025-146328 000164157 041__ $$aeng 000164157 100__ $$aCohen, Sandra 000164157 245__ $$aConnecting the dots: from SDGs to well-being 000164157 260__ $$c2025 000164157 5060_ $$aAccess copy available to the general public$$fUnrestricted 000164157 5203_ $$aPurpose – Sustainable Development Goals (SDGs) are gaining traction globally, yet limited empirical evidence exists on how national characteristics influence SDGs achievement and how this success translates into citizens’ well-being. The paper develops and tests a model examining the influence of governance, political and economic factors on SDG achievement and the subsequent relationship between SDG accomplishments and perceived well-being. Design/methodology/approach – Using data from the United Nations (UN) database on SDGs, the World Happiness Index, democracy metrics and Gross Domestic Product (GDP) statistics, the study analyses 96 countries in 2022. Partial Least Squares Structural Equation Modelling (PLS-SEM) is employed to uncover intricate relationships and dependencies among variables. Findings – The results indicate that strong coordination for meeting SDGs, i.e. SDG17, high democracy levels and country wealth significantly enhance SDG achievements. In turn, successful SDG implementation positively influences citizen well-being, suggesting that sustainability efforts have meaningful everyday effects. Practical implications – Governance emerges as another key enabler for SDG achievement alongside political and economic factors. The findings highlight the importance of investments in governance capacity and the recognition of SDG targets as reflections of deeper socioeconomic mechanisms and well-being drivers and not just as standalone goals. Furthermore, our findings pose challenges in public financial management on a dual front. Firstly, whether more accounting-based ratios can better track SDG achievement and improve transparency and comparability. Secondly, whether a new system of accounting based on well-being indicators should be developed to illuminate the sustainability-well-being nexus and inform sociopolitical and environmental decision-making. Originality/value – The study underscores governance as a central aspect to SDG successful achievement and citizen well-being, affirming the role of public administration in enhancing happiness. 000164157 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S11-23R-CEMBE 000164157 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttps://creativecommons.org/licenses/by/4.0/deed.es 000164157 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000164157 700__ $$aMamakou, Xenia J. 000164157 700__ $$aManes Rossi, Francesca 000164157 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, Isabel$$uUniversidad de Zaragoza 000164157 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab. 000164157 773__ $$g37, 6 (2025), 393-412$$pJ. pub. budg. account. financ. manag.$$tJournal of public budgeting, accounting & financial management$$x1096-3367 000164157 8564_ $$s935214$$uhttps://zaguan.unizar.es/record/164157/files/texto_completo.pdf$$yVersión publicada 000164157 8564_ $$s2072628$$uhttps://zaguan.unizar.es/record/164157/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000164157 909CO $$ooai:zaguan.unizar.es:164157$$particulos$$pdriver 000164157 951__ $$a2025-11-27-15:16:07 000164157 980__ $$aARTICLE