164157 20251127172930.0 doi 10.1108/JPBAFM-01-2025-0016 sideral 146328 ART-2025-146328 eng Cohen, Sandra Connecting the dots: from SDGs to well-being 2025 Purpose – 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. Access copy available to the general public Unrestricted info:eu-repo/grantAgreement/ES/DGA/S11-23R-CEMBE info:eu-repo/semantics/openAccess by https://creativecommons.org/licenses/by/4.0/deed.es info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Mamakou, Xenia J. Manes Rossi, Francesca Brusca, Isabel Universidad de Zaragoza (orcid)0000-0002-2897-1744 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 37, 6 (2025), 393-412 J. pub. budg. account. financ. manag. Journal of public budgeting, accounting & financial management 1096-3367 935214 http://zaguan.unizar.es/record/164157/files/texto_completo.pdf Versión publicada 2072628 http://zaguan.unizar.es/record/164157/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:164157 articulos driver 2025-11-27-15:16:07 ARTICLE