Public Sector Accounting and Government Performance Accountability

Abstract

This study aims to analyze the effect of public sector accounting implementation and financial reporting quality on the performance accountability of government agencies. A descriptive qualitative approach was used by reviewing various scientific literature published in the last five years, as well as the results of relevant previous studies. The results indicate that consistent public accounting implementation significantly contributes to increasing fiscal transparency, resource management efficiency, and governance effectiveness. The implementation of accrual-based accounting enables government agencies to present more accurate and relevant financial information to stakeholders. Furthermore, the quality of financial reporting has proven to be a crucial factor in realizing public accountability and strengthening public trust in government institutions. Independent public audits, strong internal control systems, and human resource capacity building are key elements in maintaining the integrity and confidentiality of the financial reporting system. In conclusion, the synergy between public sector accounting, financial reporting quality, and accountability systems is the main foundation for transparent, efficient, and sustainable governance in supporting modern public governance reforms.