Enhancing State Financial Integrity Through Integrated Accounting and Audit Systems

Abstract

The increasing demand for transparency and accountability within the public sector has become a central issue in realizing the principles of good governance. Public sector accounting functions as a crucial financial management tool that provides accurate, relevant, and reliable information to support effective decision-making and prevent the misuse of public resources. Public sector auditing holds a strategic role in ensuring the accuracy, reliability, and compliance of financial statements with applicable standards and regulations. Through both financial and performance audit approaches, public accountability can be significantly strengthened. This study highlights the interconnection among public accounting, auditing practices, and good governance by reviewing a range of empirical literature published over the past five years. The findings reveal that the combination of transparency, accountability, and robust oversight mechanisms serves as a key factor in establishing a government that is efficient, effective, and trustworthy. Furthermore, the study emphasizes that sustained public accounting reforms are essential for reinforcing institutional legitimacy and enhancing public confidence in governmental entities. Strengthening these elements collectively contributes to the development of a more credible and responsive governance system capable of meeting citizens’ expectations and ensuring responsible management of public funds.