The Role of Public Sector Accounting and Bureaucratic Reform in Enhancing Public Accountability to Achieve Good Governance

Abstract

Good governance is the fundamental pillar in establishing a transparent, accountable, and service-oriented public administration system. Public sector accounting plays a crucial role in supporting good governance by promoting transparent financial reporting, enhancing public accountability, and ensuring the effective management of public resources. This study employs a literature review approach to analyze the relationship between public accountability, bureaucratic reform, and public sector accounting practices in fostering good governance. Findings from various scholarly sources indicate that the implementation of transparent and accountable financial reporting systems significantly increases public trust and strengthens governmental legitimacy. Furthermore, bureaucratic reform that emphasizes professionalism and efficiency contributes to improving the effectiveness of public financial management. The integration of these elements ensures that governmental operations are aligned with the principles of integrity, transparency, and public service excellence. In conclusion, the success of good governance is highly dependent on the synergy between public accountability, transparent reporting mechanisms, and efficient financial governance, all of which collectively contribute to enhancing public trust and promoting sustainable institutional performance.