In July 2020, the National Intergovernmental Audit Forum (NIAF) virtually joined federal, state, and local auditors and Offices of Inspector General (OIGs) to discuss “Accountability in Challenging Times and Building Auditor Resilience.” As Robin Kempf highlights in her book The Power of Accountability, these kinds of neo-institutional processes establish and perpetuate “logics of appropriateness” that create and reinforce norms of accountability. Through an in-depth examination of the conceptualization, design, and implementation of state and local OIGs, Kempf shows how these norms help ensure that OIGs adopt and evolve strategies to pursue accountability despite practical and political obstacles.

This book is an important contribution to the study of OIGs at all levels. During the NIAF, one presenter remarked that OIGs are “expected to be auditors, investigators, evaluators, and analysts…with competing skillsets needed to generate evidence to support auditing and investigatory functions.” One of Kempf’s most valuable contributions is a critical study of how these evidentiary responsibilities are shaped by and respond to political forces. Her collection of quantitative and interview data creates an engaging narrative of the experience of OIG staff navigating this environment.

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