Strengthening Transparency and Accountability through Public Sector Accounting

Abstract

Transparency and accountability constitute the foundational pillars for achieving effective, credible, and integrity-oriented public financial governance. Within this framework, government accounting serves a vital function by generating relevant, reliable, and accessible financial information that allows the public to evaluate how resources are managed and utilized. Nevertheless, the persistence of corruption, budget misappropriation, and weak internal control mechanisms continues to obstruct the realization of these objectives. This study seeks to provide a comprehensive examination of both empirical and theoretical literature on the interrelationship between transparency, accountability, and the effectiveness of public sector accounting systems. Employing a Systematic Literature Review approach, this research systematically analyzes peer-reviewed academic publications issued in last five years. The review identifies three major determinants that significantly enhance accountability and transparency in public sector accounting, the consistent application of standardized accounting frameworks, the integration of digital technologies in financial reporting and auditing processes, and the presence of strong political commitment to ethical governance. Furthermore, the findings reveal that technological innovation not only improves financial efficiency but also strengthens public oversight mechanisms.