International Journal of Government Accounting Management
International Journal of Government Accounting Management is a peer-reviewed academic journal dedicated to the study of government accounting practices, public sector management, and financial governance. Published by the Program Pascasarjana, Institut Bisnis dan Informatika Kesatuan (IBIK) in collabration with the Be Actual Research and Institute (BARI), the journal serves as an essential platform for research and discussions on the role of accounting in managing public funds, ensuring transparency, and promoting accountability in government operations. The journal explores a wide range of topics in government accounting and public financial management, including budgeting, fiscal responsibility, public sector auditing, financial reporting, performance measurement, and the management of public resources. As a double-blind peer-reviewed journal, it ensures that all submissions undergo thorough evaluation by experts in the field to uphold academic integrity and the highest scholarly standards. International Journal of Government Accounting Management is published biannually, with issues released in January–June and July–December. It publishes original research articles, case studies, policy analyses, and reviews that offer new insights and practical solutions for improving government accounting practices and enhancing public sector financial management. The journal's mission is to provide valuable knowledge that helps strengthen government accounting systems and supports effective management of public finances. The journal invites contributions from scholars, researchers, policymakers, accountants, and practitioners in the field of government accounting and public finance management. Submissions must comply with the journal’s formatting and style guidelines, and manuscripts that do not adhere to these requirements will be returned without review. Only manuscripts that meet the journal’s standards for academic rigor will be considered for peer review and editorial evaluation. International Journal of Government Accounting Management aims to advance the understanding of public sector accounting and financial management, offering a platform for research that influences policy-making, improves government transparency, and enhances accountability. Through its high-quality, peer-reviewed articles, the journal contributes to the development of more efficient and effective government financial systems worldwide.
Program Pascasarjana, Institut Bisnis dan Informatika Kesatuan (IBIK)
Public Sector Accounting Reform: Transparency, Digitalization, and Value-for-Money
Public sector accounting reform is an important agenda in realizing more transparent, accountable, and performance-oriented government financial governance. This study synthesizes the literature of the last five years to examine the development of accrual accounting implementation, the digitization of accounting information systems, and the application of value-for-money principles in public financial reporting and evaluation. The results of the synthesis show that accrual-based accounting is able to provide a more comprehensive fiscal picture, especially related to asset recognition, long-term liabilities, and real government expenses. However, these benefits are highly dependent on the readiness of human resources, regulatory clarity, and consistency of operational procedures. Digitalization has been proven to speed up the reporting process and increase data openness, but its effectiveness requires system integration, data standardization, and strengthening of employee technical capacity. Meanwhile, the value-for-money concept encourages the orientation of reporting towards efficiency, effectiveness, and public value generated from government programs. This study concludes that public sector accounting reform will be optimal if implemented through a holistic approach that includes institutional, technological, supervisory, and organizational culture changes.
Digital Transformation in Accounting Improves Financial Reporting Through Real-Time Data Access and Automation
The advancement of cloud computing technology has significantly transformed modern accounting practices by introducing higher levels of efficiency, transparency, and flexibility. Cloud-based accounting systems enable real-time access to financial data, automate routine processes, and enhance both the security and accuracy of information. The integration of these technologies contributes to improving the quality of financial reporting by strengthening relevance, reliability, and timeliness, which are critical for informed decision-making. Furthermore, the adoption of big data analytics and blockchain technology enriches accounting analysis and supports more strategic and evidence-based managerial decisions. This study aims to examine the relationship between the implementation of cloud accounting systems and the quality of financial reporting using a qualitative descriptive approach. The findings indicate that digital transformation in accounting not only enhances operational efficiency but also reinforces transparency and accountability within organizations. Consequently, the adoption of cloud computing represents a strategic shift in financial management, providing a robust foundation for generating high-quality financial reports and supporting organizational governance.
Effective Public Financial Management Enhances Policy Implementation and Accountability
Public financial management plays a crucial role in building public trust and strengthening the effectiveness of fiscal policy through the principles of transparency, accountability, and efficient use of public resources. The implementation of sound governance systems establishes oversight mechanisms that prevent corruption, enhance the integrity of public institutions, and support long-term economic stability. This study analyzes key concepts and practices of public financial management based on literature published over the last five years, focusing on budget transparency, public participation, and financial oversight. The findings suggest that robust financial governance has a positive impact on the effectiveness of public policy and the quality of services provided to citizens. Furthermore, collaboration among government agencies, auditors, and civil society has been shown to reinforce fiscal accountability while reducing the risk of misappropriating public funds. The study also highlights the importance of policy reform and the adoption of digital technologies as strategic measures to create a transparent, adaptive, and sustainable public financial system. Thus, robust public financial management serves as a foundational pillar in supporting responsive and integrity-driven national development.
Digital Transformation Shapes a More Transparent and Accountable Public Financial System
Digital transformation in government has become a fundamental pillar in establishing efficient, transparent, and accountable public governance. The adoption of technologies such as big data, the Internet of Things, blockchain, and artificial intelligence has driven significant changes in national financial management systems. Through digitalization, governments are able to enhance budget management efficiency, accelerate reporting processes, and strengthen public oversight of fund utilization. This study employs a narrative study approach to examine the relationship between digital transformation, financial transparency, and the reinforcement of good governance principles. The findings indicate that the integration of digital technologies improves fiscal accountability and promotes public information openness, yet persistent challenges remain, including data security risks, disparities in digital literacy, and organizational resistance to change. With adaptive digital governance strategies and strong ethical frameworks for data management, governments can establish financial systems that are more transparent, efficient, and trustworthy in the era of artificial intelligence. The study highlights that successful digital transformation requires not only technological innovation but also institutional readiness, regulatory flexibility, and a commitment to fostering an inclusive governance ecosystem.
Performance-Based Budgeting as a Driver of Transparency and Accountability in Public Financial Management
The complexity of public financial management requires a system that ensures transparency, accountability, and efficiency in the use of public funds. Performance-Based Budgeting serves as a strategic instrument to establish a clear linkage between resource allocation and measurable outcomes through defined performance indicators. This study employs a Systematic Literature Review19 of scientific publications from the past five years to examine the relationship between the implementation of Performance-Based Budgeting, transparency, and accountability in public financial management. The findings indicate that the adoption significantly contributes to strengthening fiscal accountability, improving public spending efficiency, and enhancing public trust in government institutions. Key factors influencing its success include the capacity of public officials, consistent institutional commitment, and the availability of open and accessible financial information systems. Conversely, implementation failures are often driven by weak performance-oriented cultures, limited technical competencies, and resistance to bureaucratic reform efforts. Thus, functions not only as a technical budgeting tool but also as a transformative instrument for advancing public sector governance toward more transparent, accountable, and performance-oriented practices.
Reinforcing Public Sector Accountability through Accrual-Based Accounting Reform
This study examines the application of accrual-based accounting in the public sector as a mechanism to improve transparency, accountability, and the quality of government financial reporting. Through a comprehensive literature review of various scientific publications in the last five years, this study integrates various national and international findings on the role of accrual accounting in strengthening good governance. The results of the analysis show that the implementation of accrual-based accounting significantly improves the reliability, relevance, and comparability of financial information, strengthens fiscal discipline, and encourages data- and evidence-based decision-making. However, this study also identifies a number of challenges, such as institutional readiness, professional competence of the apparatus, limited human resources, and inadequate technological infrastructure, which can hinder the effectiveness of the implementation of this system. The success of accrual reform is highly dependent on the synergy between regulatory policies, human resource capacity building, and digital transformation in public financial management. Overall, accrual-based accounting reform is not just a technical change, but a fundamental strategy to build sustainable public trust and strengthen modern public sector accountability.
Accounting and Auditing Transformation in the Era of Artificial Intelligence: Opportunities, Challenges, and Professional Implications
The integration of artificial intelligence in accounting and auditing has significantly changed the way organizations manage data, assess risk, and generate financial information. This study uses a literature study approach by analyzing the scientific literature published in the last five years to understand the conceptual developments, technical impacts, and professional implications of the application of artificial intelligence. The results of the analysis show that artificial intelligence improves audit efficiency and accuracy through the use of machine learning, automated anomaly detection, and continuous auditing that utilizes real-time data. However, this progress is accompanied by substantial challenges in the form of algorithmic bias, limited model transparency, and data security risks that can affect the reliability of accounting information. The study also emphasizes the need to improve technological literacy, analytical skills, and understanding of digital ethics as key competencies for future accountants. The findings of the study indicate that the success of the application of artificial intelligence depends heavily on the synergy between technology, strong governance, and human resource readiness. Therefore, an integrative approach is needed so that artificial intelligence can function as a catalyst for improving the quality and relevance of the accounting profession in the digital era.
Optimizing Public Financial Audit as an Instrument to Strengthen State Financial Accountability in the Digital Era
This research aims to analyze the optimization strategy of public financial audits in strengthening state financial accountability in the digital era. Using a literature study method on the scientific literature of the last five years, this study reviews the development of public audit theory and practice with a focus on technology integration, institutional reform, and improving financial governance transparency. The study was conducted on the results of the latest research relevant to audit practices in the public sector and government digitalization policies. The results of the analysis show that the effectiveness of public audits is determined by three main factors, namely the digital capacity of auditors, the institutional readiness of auditors, and the implementation of technology-based audit systems such as e-audit and big data analytics. These three play an important role in accelerating the supervisory process, strengthening the accuracy of financial reporting, and increasing public confidence in the management of state funds. This study concludes that the optimization of public audits requires a holistic approach that combines digital innovation, regulatory strengthening, and human resource capacity building to realize an adaptive, transparent, and sustainable audit system in modern state financial governance.
Determinants of HR Competence, Internal Control, and GAS on Public Financial Reporting Quality
This study aims to analyze the relationship between human resource competency, the effectiveness of internal control systems, and an understanding of Government Accounting Standards on the quality of public sector financial reports using a Systematic Literature Review approach. The study was conducted on Google Scholar-indexed articles published in the last five years. The results of the review indicate that human resource competency is a key factor in ensuring the accuracy and precision of financial recording and reporting processes. Internal control systems play a strategic role in reducing the risk of errors and ensuring compliance with procedures, but their effectiveness is greatly influenced by the capacity and discipline of implementers. An adequate understanding of Government Accounting Standards serves as a normative foundation that ensures consistency in reporting across government units. These three factors have been shown to reinforce each other and play a complementary role in improving the quality of financial reports. In addition, leadership commitment and the use of information technology emerged as supporting factors that strengthen the implementation of these three main variables. This study emphasizes the need for a holistic approach to improving reporting quality, including sustainable human resource development, strengthening internal control systems, and harmonizing the understanding of Government Accounting Standards.
Digital Transformation and Organizational Governance: Opportunities, Challenges, and Strategic Implications
Digital transformation has become a major driver of change in modern organizations, characterized by the increasing use of technologies such as big data analytics, artificial intelligence, and integrated digital systems. This research aims to comprehensively analyze the dynamics of digital transformation through a literature study approach to academic literature and international reports published in the last five years. The results of the study show that digital transformation has the potential to improve operational efficiency, service quality, and organizational ability to make data-based decisions. However, this process is also faced with various challenges, such as limited infrastructure, cybersecurity risks, digital literacy gaps, and algorithmic ethical issues. Research confirms that the success of digital transformation is highly dependent on alignment between technology investment, human resource capacity, adaptive regulation, and strong data governance. In addition to economic growth opportunities, digital transformation also opens up space for new business models, service innovation, and cross-sector collaboration. These findings emphasize the need for an integrative strategy so that the implementation of digitalization can be inclusive, sustainable, and provide added value for organizations and the wider community.
Maintaining National Economic Stability Through the Integration of Macro Policy and Public Sector Oversight
National economic stability serves as a fundamental prerequisite for achieving long-term growth, societal welfare, and global competitiveness. This study aims to examine the interrelationship between macroeconomic policy, fiscal accountability, and public sector audit in maintaining economic stability. Adopting a library research approach, the study analyzes empirical literature from the past five years to provide a comprehensive understanding of the dynamics involved. The findings indicate that the effectiveness of fiscal and monetary policies significantly influences inflation control, unemployment levels, and fiscal balance. Public sector audit plays a pivotal role in ensuring transparency and efficiency in government financial management, thereby strengthening public trust and fiscal stability. Furthermore, the integration of sound economic policies with accountable public oversight mechanisms fosters a robust foundation for inclusive and sustainable economic development. The study underscores that economic stability is not merely the outcome of appropriate economic policies but also a reflection of transparent and responsible governance. By highlighting the synergy between macroeconomic management and fiscal accountability, this research contributes to the discourse on sustainable development and good governance.
The Strategic Role of Adaptive and Performance-Based Budgeting in Advancing Public Governance
The budget plays a central role in public sector organizations as a planning, control, and accountability instrument that ensures the efficient and transparent use of public resources. Beyond functioning as a fiscal instrument and policy tool, the budget also serves as a mechanism for coordinating activities across organizational units and as a performance evaluation tool to support the achievement of development goals. In practice, traditional budgeting processes often face challenges such as inflexibility, inaccurate assumptions, and limitations in performance measurement. Through sound financial governance, the budget can be transformed into a strategic instrument for promoting societal welfare and maintaining economic stability. This study employs a historical approach to trace the evolution of public budgeting, its relationship with financial governance, and its implications for the effectiveness of public policy. The findings emphasize the importance of reforming budgeting systems toward models that are more adaptive, accountable, and performance-oriented, thereby strengthening the role of public budgeting in supporting sustainable development and enhancing government responsiveness.
Enhancing State Financial Integrity Through Integrated Accounting and Audit Systems
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.
Strengthening National Financial Stability Through Effective Fiscal Decentralization and Public Financial Governance
Regional autonomy represents a central pillar of modern governmental reform aimed at improving public welfare and enhancing the efficiency of public service delivery. The delegation of authority from the central government to local governments is expected to foster policies that are more responsive to societal needs and capable of optimizing local economic potential. Nevertheless, the implementation of fiscal decentralization frequently encounters challenges, particularly fiscal disparities among regions, limited human resource capacity, and persistent dependence on central government transfers. Effective public financial governance plays a crucial role in ensuring transparency and accountability, while the adoption of accrual-based public accounting contributes to greater efficiency in financial management and strengthens public trust. Through a literature review of recent scholarly works, this study examines the interrelationship between regional autonomy, fiscal decentralization, public financial governance, and national financial stability. The findings indicate that well-implemented decentralization can enhance national economic stability through transparent, accountable, and performance-oriented financial management systems that support improved public service quality.
Digital Transformation and Big Data Analytics in Enhancing Audit Effectiveness
The development of information technology has brought significant changes to accounting and auditing practices in the digital era. This transformation marks a shift from manual reporting systems to software-based systems integrated with Big Data Analytics. The application of Big Data Analytics enables auditors to process large volumes of data, analyze transactions in real time, and identify anomalies to detect potential fraud. Big data analytics expands the audit scope by comprehensively combining financial and non-financial data. However, challenges such as data security risks, limited digital skills among auditors, and regulatory uncertainties remain major obstacles. This study employs a narrative approach by reviewing recent literature from the past five years that focuses on the impact of technology on audit efficiency and accuracy. The findings indicate that the effectiveness of digital auditing highly depends on the readiness of technological infrastructure, the competence of human resources, and strong data governance. Digital transformation strengthens the ability of auditors to enhance audit quality, although its success requires integrated strategies in capacity building, technology adoption, and regulatory support.
Public Sector Accounting Reform through Lüder’s Contingency Model: A Literature Analysis
Public sector accounting reform continues to evolve in response to the increasing demands for transparency, accountability, and effectiveness of public financial management. This article analyzes the literature of the last five years to evaluate the factors influencing the successful implementation of accrual-based accounting through the framework of Lüder’s Contingency Model. The results of the synthesis indicate that changes in public accounting are influenced by the complex interplay between reform stimuli, information user capacity, the political-administrative context, and technical and institutional implementation barriers. Accrual benefits, including improved reporting quality, asset management, and fiscal accountability, can only be achieved if supported by human resource readiness, integrated information systems, and sustained political commitment. In contrast, without such support, accruals tend to generate administrative burdens without substantive impact. In addition, the development of digital governance strengthens the need for technology integration in accounting reform to ensure the openness and accessibility of public data. These findings confirm that public sector accounting reform is a long-term process that requires a holistic approach to realize good governance and effective public financial management.
Organizational Governance Transformation through Big Data Analytics
This study aims to analyze the urgency and contribution of Big Data Analytics in strengthening the effectiveness of organizational governance within the era of digital transformation. Using a literature study approach based on academic sources published over the last five years, this research examines the role of Big Data Analytics in improving organizational efficiency, transparency, and accountability in both public and private sectors. The findings reveal that Big Data Analytics optimizes audit processes, accelerates evidence-based decision-making, and minimizes errors through real-time large-scale data analysis. Furthermore, Big Data Analytics plays a crucial role in supporting responsive digital supervision systems and integrated data-driven management. However, the successful implementation of Big Data Analytics highly depends on the readiness of technological infrastructure, the competence of human resources in data literacy, and the strength of data governance policies. This study provides conceptual contributions to the development of digital audit literature and offers practical insights for organizations seeking to build adaptive, sustainable, and data-oriented governance systems capable of addressing the growing complexity of modern digital environments.
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Artificial Intelligence Governance in Public Sector Decision Making
The use of artificial intelligence in the public sector is increasingly becoming a strategic necessity to improve the effectiveness of decision-making and the quality of government services. However, the success of artificial intelligence implementation is determined not only by technological sophistication but also by governance readiness, institutional capacity, and public legitimacy. This article presents a narrative review of Google Scholar-indexed literature published in the past five years, focusing on the role of artificial intelligence in supporting responsive, accountable, and sustainable decision-making. The study findings indicate that artificial intelligence can strengthen government analytical capabilities, accelerate policy responses, and improve accuracy in large-scale data management, particularly in the public service sector, which requires responsive processes. However, key challenges identified include the risk of algorithmic bias, the lack of audit mechanisms, gaps in human resource capacity, and public resistance due to low transparency and concerns about data privacy. Therefore, a governance framework that emphasizes explainability, public participation, and algorithm auditing is essential to maintain accountability and public trust. This article emphasizes that artificial intelligence implementation strategies must be implemented in stages through pilot projects, investment in human resource capacity, and multi-stakeholder collaboration to ensure the sustainability of the technology’s benefits in digital governance.
Digital Governance, Risk-Based Regulation, and Cyber Risk Management: A Systematic Literature Review
Digital transformation has become a strategic element in modern organizational renewal, driving the need for more adaptive information technology governance, data regulation, and risk management. This study presents a Systematic Literature Review of academic publications over the past five years to identify conceptual developments, governance practices, and cybersecurity challenges in an increasingly complex digital environment. The results of the analysis show that the success of digital transformation is not only determined by the adoption of technology, but also by the dynamic capabilities, quality of data governance, and resilience of the system to cyber threats. The risk-based regulatory approach stands out as an important framework for balancing innovation with consumer protection, although its effectiveness is influenced by the harmonization of technical standards and institutional capacity. The study also found significant limitations in the availability of cyber incident data, which hindered evidence-based risk assessments and more precise policy formation. These findings underscore the need for a digital strategy that is integrated with IT governance, enhanced analytics capabilities, and strengthened security culture to ensure the continued value of organizational digitalization.
Integrating Technology and Behavioral Accounting for Public Sector Fraud Prevention in the Digital Era
Changes towards the digital era have changed the paradigm of public sector accounting by strengthening efficiency, transparency, and accountability in the management of state finances. However, technological advances have not completely eliminated the risk of fraud because human behavior factors are still the main determinants that affect the effectiveness of accounting systems. This research uses a literature study method by analyzing several Google Scholar-indexed scientific articles published in the last five years. The results of the study show that the success of fraud prevention in the digital era is determined by the balance between the application of technology such as artificial intelligence, data analytics, and blockchain with strengthening aspects of behavior, ethics, and organizational culture. An effective internal control system must integrate the dimensions of technology and human behavior in order to create public governance that is transparent, accountable, and has high integrity. The main conclusion confirms that digitalization is not only a technical process, but also a transformation of organizational morals, behaviors, and values towards a public accounting system that is sustainable, adaptive to change, and free from fraudulent practices.
Internal Control Systems Improve the Quality of Government Financial Reporting
This study aims to analyze the influence of accountability, transparency, and internal control systems on the quality of financial statements in the public sector. The research employs a descriptive qualitative approach by reviewing various recent empirical studies relevant to the topic. Accountability and transparency play a crucial role in building public trust and ensuring that financial management is carried out efficiently and in accordance with the principles of good governance. Meanwhile, a strong internal control system contributes to preventing errors and fraud while ensuring compliance with applicable regulations. The synthesis of the literature indicates that these three variables are interrelated and mutually reinforcing in improving the quality of government financial statements. Public sector entities that demonstrate accountability and transparency, supported by an effective internal control mechanism, are more likely to produce financial reports that are reliable, relevant, and free from irregularities. These findings are expected to serve as a reference for policymakers in strengthening public financial governance that is both professional and integrity-driven. Strengthening these three aspects collectively can contribute to enhancing the credibility of public sector financial information and supporting better decision-making processes within governmental institutions.
Green Accounting and Environmental Investment as Determinants of Governance Quality and Long-Term Profitability
Green accounting is a modern accounting approach that aims to internalize environmental impacts into a company’s financial reporting system. Through this approach, financial statements not only reflect economic performance but also demonstrate the organization’s contribution to environmental preservation in a more comprehensive manner. This study examines the relationship between green accounting, environmental investment, corporate financial governance, and budgeting systems in promoting profitability and long-term business sustainability. The method employed is a Systematic Literature Review, conducted by analyzing relevant scientific articles published within the last five years. The findings indicate that the implementation of green accounting enhances resource-use efficiency, strengthens reporting transparency, and improves environmental accountability. Furthermore, strong financial governance plays a crucial role in ensuring the effective adoption of green accounting practices, while environmental investment provides long-term added value that supports corporate profitability. The integration of environmentally oriented budgeting further reinforces the position of green accounting as a strategic instrument for achieving both economic and ecological sustainability.
Building Fraud Resilience through Adaptive Internal Control in Public Accounting
Fraud is a global phenomenon that threatens the integrity of public accounting and financial management, causing severe impacts on economic stability and public trust. This study analyzes fraud control strategies through four main pillars: prevention, detection, investigation, and monitoring. Using a qualitative approach, this research examines the effectiveness of internal control systems in detecting and preventing fraudulent activities, focusing on the role of organizational culture, human resource competence, and the utilization of digital audit technologies. Literature findings indicate that the success of fraud control is strongly influenced by individual integrity, sound governance structures, and transparent reporting mechanisms. While digitalization and decentralization introduce new challenges in fraud prevention, collaborative inter-agency approaches and data-driven auditing offer significant opportunities to strengthen oversight systems. This study emphasizes that adaptive and risk-based internal controls are essential in building organizational resilience against fraud in the digital era. The findings contribute to a broader understanding of how governance, technology, and ethics intersect in creating effective anti-fraud environments.
Public Sector Reform and Good Governance Improve Local Government Financial Performance Through Accountability and Transparency
This study aims to explain how bureaucratic reform and the implementation of good governance principles influence the financial performance of local governments through the strengthening of transparency, accountability, and efficiency in public financial management. Using a narrative approach, this research reviews previous studies that highlight the relationship between accountability and the quality of financial reporting, as well as the effect of internal control on the effectiveness of financial performance. Various studies indicate that although bureaucratic reform has been implemented, its impact on local financial performance remains suboptimal due to structural barriers, organizational culture, and weak bureaucratic integrity. This study emphasizes that the establishment of a robust internal control system and the enhancement of human resource competence are essential to achieving sustainable transparency and public accountability. Therefore, the success of bureaucratic reform largely depends on the synergy among policy design, work culture transformation, and the efficiency of public financial systems. The findings provide a conceptual understanding of how governance reform contributes to fiscal integrity and institutional performance improvement.
Rebudgeting as an Adaptive Mechanism in Public Financial Management
This study examines the essence and dynamics of budget implementation in the public sector, reflecting the government’s ability to adjust fiscal policies in response to evolving economic and social conditions. Rebudgeting, or budget revision, is understood as an adaptive mechanism essential for maintaining the effectiveness, efficiency, and relevance of fiscal policy amidst macroeconomic uncertainty. This literature review highlights the significance of accountability, transparency, and public oversight in ensuring that budget adjustments are conducted rationally, evidence-based, and aligned with genuine societal needs. Furthermore, the study identifies several key factors driving the necessity of budget revisions, including inaccuracies in revenue projections and fiscal dependence of local governments on intergovernmental transfers. Through a conceptual approach and critical analysis of relevant literature, the study emphasizes that the success of fiscal reform depends on the government’s ability to integrate fiscal flexibility with transparent, accountable, and results-oriented public financial governance.
The Dynamics of Public Accounting Reform from the Perspective of the Lüde Contingency Model
Public sector accounting reform is a fundamental component in efforts to realize transparent and accountable governance. This study aims to analyze the dynamics of the implementation of public accounting reform from the perspective of Lüder's Contingency Model and its relationship to the New Public Management paradigm. The research approach uses a descriptive qualitative method based on a literature review of several scientific sources indexed by Google Scholar in the last five years. The results of the study indicate that the success of public accounting reform is highly dependent on the alignment between environmental pressures, political support, the social structure of users, and institutional capacity. The findings also confirm that an accrual-based accounting system can strengthen accountability and transparency, but its effectiveness requires the support of human resource capacity, political commitment, and an adaptive organizational culture. Reforms that are technically and institutionally integrated have proven to be more sustainable than those that are symbolic. This study provides a conceptual contribution to understanding the relationship between accounting innovation and good governance and serves as an important reference in formulating future public accounting reform policies
Integrating Transparency, Accountability, and Value for Money in Public Financial Management
This study aims to synthesize empirical and conceptual evidence regarding the relationship between transparency, accountability, and value for money in public financial management based on the literature published in the last five years. Through a systematic literature study approach, the research identifies how budget information disclosure, the application of accrual-based accounting standards, and the strengthening of internal controls play a role in improving the quality of accountability and achieving value for money. The results show that transparency contributes to increased public participation and external oversight, while accountability provides corrective mechanisms that ensure the use of public resources as intended. The integration of the two has been proven to strengthen the achievement of value for money, especially when accompanied by adequate performance indicators and a consistent evaluation system. However, implementation still faces various obstacles, such as limited human resource capacity, suboptimal technological infrastructure, and bureaucratic cultural barriers. These findings underscore the need for gradual and comprehensive reforms to realize more effective, adaptive and results-oriented public financial governance.
Public Sector Accounting as an Enabler of Good Governance: A Synthesis of Recent Literature
This study aims to synthesize literature published over the past five years that examines the role of public sector accounting in strengthening the implementation of good governance. The review focuses on accrual-based reporting reforms, the adoption of IPSAS, and the integration of financial information into budgeting and performance evaluation processes as mechanisms to enhance accountability and fiscal transparency. A structured literature review method was employed by analyzing scholarly articles, institutional reports, and relevant documents that discuss the relationship between accounting practices, public financial management, and governance quality. The synthesis reveals that accounting reforms improve disclosure quality and broaden fiscal visibility, yet the utilization of information remains limited by insufficient analytical capacity, constrained accessibility, and the technical complexity of financial reports. The effectiveness of public sector accounting is strongly shaped by institutional preparedness, internal control systems, information technology capacity, and the extent to which financial reporting is linked with performance reporting. This study concludes that accounting functions as a critical enabler of transparency, efficiency, and accountability, but its success requires supportive policies, capacity investments, and sustainable information-use mechanisms.
Public Sector Accounting and Government Performance Accountability
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.
The Role of Public Sector Management Accounting in Achieving Good Governance and Public Accountability
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.