The Role of Public Sector Management Accounting in Achieving Good Governance and Public Accountability

Abstract

This study aims to analyze the role of public sector management accounting in strengthening the principles of good governance and public accountability. The research employs a literature review approach by examining several scholarly articles from the last five years, along with one relevant national source. The study focuses on how management accounting functions not merely as an administrative tool but also as a strategic information system that supports government planning, budgeting, monitoring, and performance evaluation processes. Findings reveal that the implementation of results-based accounting systems, fiscal transparency, and value for money principles significantly enhances efficiency, effectiveness, and accountability in public institutions. Furthermore, the success of management accounting depends on the integrity of officials, technical competence, performance-oriented leadership, and digital technology that enables transparent financial reporting. In conclusion, public sector management accounting serves as a fundamental pillar for realizing clean, transparent, responsive, and sustainable governance, thereby reinforcing public trust in government institutions.