Public Accounting, Transparency, and Accountability in Government Performance

Abstract

This study aims to analyze the role of public sector accounting in strengthening transparency, accountability, and government performance in Indonesia. Using a descriptive qualitative approach based on literature review, this research examines Google Scholar–indexed publications from the last five years focusing on the implementation of accrual-based accounting, budget transparency, internal audit functions, internal control systems, and the value for money concept. The findings indicate that accrual accounting improves the quality of financial information and supports public accountability, although its implementation still faces challenges related to human resource competencies and system readiness. Budget transparency is shown to enhance public trust, while the effectiveness of internal control and internal audit plays a crucial role in ensuring compliance with accounting standards. Moreover, the value for money concept provides an evaluative framework for assessing the efficiency and effectiveness of public spending. This study concludes that strengthening accounting reforms, enhancing oversight, building political commitment, and improving public sector professionalism are essential to achieving more transparent, accountable, and performance-oriented governance.