State Capacity and Path Dependence in Cape Verde's Supreme Audit Institution

This study examines state capacity and path dependence in the Supreme Audit Institution (SAI) of Cape Verde, focussing on the performance and governance of the Court of Auditors. Drawing on a mixed‐methods longitudinal design covering the period from 2010 to 2024, the analysis combines international governance indicators, documentary analysis, and semi‐structured interviews with key internal and external stakeholders. The findings reveal slow but uneven improvements in state capacity, alongside emerging signs of stagnation. Despite significant legal and structural reforms introduced in 2018, the SAI continues to exhibit modest levels of activity, persistent delays, weak enforcement of accountability, and low compliance with its recommendations. These outcomes reflect the dynamics of path dependence, shaped by historical institutional arrangements and resource constraints. The study contributes to the literature on state capacity and public auditing by highlighting the challenges of institutional change in middle‐income countries and the complex relationship between formal reform, governance structures, and effective accountability.