Main Article Content
Abstract
This study aims to systematically review the mechanisms that promote accountability and transparency in public sector accounting, focusing on regulatory frameworks, auditing practices, digital transformation, stakeholder engagement, and ethical considerations. The study employs a systematic review design, following PRISMA guidelines to ensure a rigorous and transparent approach. The literature search spans from 2000 to 2023, including peer-reviewed journal articles, books, and official reports. Keywords such as "accountability in public sector accounting," "transparency in government financial reporting," and "public sector auditing" were used to identify relevant studies. Data was extracted and analyzed using qualitative synthesis and thematic analysis to identify patterns, themes, and gaps. The review highlights the significant role of IPSAS and GFS in enhancing financial transparency and accountability. Effective external and internal auditing practices are crucial for maintaining public trust. Digital technologies and e-government initiatives improve the accessibility and transparency of financial information, although challenges such as data security and digital literacy remain. Active stakeholder engagement and robust ethical frameworks are essential for fostering a culture of transparency and accountability. The findings underscore the need for a multifaceted approach to improving public sector financial management. Policymakers should prioritize adopting international standards, invest in digital infrastructure, and promote ethical behavior through continuous education. Future research should explore tailored support initiatives and the impact of emerging technologies on transparency and accountability.
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References
- Ackerman, J. (2004). Co-governance for accountability: Beyond “exit” and “voice”. World Development, 32(3), 447-463. https://doi.org/10.1016/j.worlddev.2003.06.015
- Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43-60. https://doi.org/10.1111/j.1099-1123.2008.00392.x
- Armstrong, E. (2005). Integrity, transparency and accountability in public administration: Recent trends, regional and international developments and emerging issues. United Nations. Retrieved from https://publicadministration.un.org/publications/content/PDFs/E-Library%20Archives/2005%20Integrity,%20Transparency%20and%20Accountability%20in%20Public%20Administration.pdf
- Bannister, F., & Connolly, R. (2014). ICT, public values and transformative government: A framework and programme for research. Government Information Quarterly, 31(1), 119-128. https://doi.org/10.1016/j.giq.2013.06.002
- Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2010). Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly, 27(3), 264-271. https://doi.org/10.1016/j.giq.2010.03.001
- Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13(4), 447-468. https://doi.org/10.1111/j.1468-0386.2007.00378.x
- Brown, K., & Taylor, M. (2021). Digital transformation and its impact on public sector transparency. Public Administration Review, 81(4), 567-579. https://doi.org/10.1111/puar.13345
- Brusca, I., Gómez-Villegas, M., & Montesinos, V. (2016). IPSAS in Latin America: Innovation, isomorphism or rhetoric? Public Administration and Development, 36(1), 51-64. https://doi.org/10.1002/pad.1755
- Chan, J. L. (2008). International public sector accounting standards: Conceptual and institutional issues. Public Money & Management, 28(4), 263-271. https://doi.org/10.1111/j.1467-9302.2008.00649.x
- Christiaens, J., Reyniers, B., & Rollé, C. (2010). Impact of IPSAS on reforming governmental financial information systems: A comparative study. International Review of Administrative Sciences, 76(3), 537-554. https://doi.org/10.1177/0020852310372449
- Cruz-Jesus, F., Oliveira, T., & Bacao, F. (2017). The cultural, economic and infrastructural determinants of digital divide: An analysis using the World Internet Project data. Computers in Human Behavior, 71, 272-282. https://doi.org/10.1016/j.chb.2017.02.022
- Doig, A., & Theobald, R. (Eds.). (2000). Corruption and Democratisation. Frank Cass Publishers.
- Donnelly, S. (2023). Accountability in auditing: The potential of a rewards-based system. Auditing: A Journal of Practice & Theory, 42(1), 33-50. https://doi.org/10.2308/AJPT-2023-019
- Ebdon, C., & Franklin, A. L. (2006). Citizen participation in budgeting theory. Public Administration Review, 66(3), 437-447. https://doi.org/10.1111/j.1540-6210.2006.00600.x
- Fernandes, T. (2021). Public sector accounting in Europe: A systematic review. European Accounting Review, 30(2), 215-230. https://doi.org/10.1080/09638180.2021.1872750
- Fung, A. (2015). Putting the public back into governance: The challenges of citizen participation and its future. Public Administration Review, 75(4), 513-522. https://doi.org/10.1111/puar.12361
- García, M., & Orelli, R. L. (2010). IPSAS adoption in South America: A comparative study of governments' experiences. Journal of Public Budgeting, Accounting & Financial Management, 22(1), 44-73. https://doi.org/10.1108/JPBAFM-22-01-2010-B003
- Heald, D. (2012). Why is transparency about public expenditure so elusive? International Review of Administrative Sciences, 78(1), 30-49. https://doi.org/10.1177/0020852311429931
- Heeks, R., & Bailur, S. (2007). Analyzing e-government research: Perspectives, philosophies, theories, methods, and practice. Government Information Quarterly, 24(2), 243-265. https://doi.org/10.1016/j.giq.2006.06.005
- Johnson, R., Green, P., & Wang, X. (2023). Effectiveness of audit mechanisms in mitigating financial misreporting: A meta-analysis. International Journal of Auditing, 27(1), 89-105. https://doi.org/10.1111/ijau.12312
- King, J. (2023). Audit quality and its association with accountability and transparency in the United States. Journal of Government Financial Management, 72(2), 102-119. https://doi.org/10.1108/JGFM-2023-0048
- Klitgaard, R. (1988). Controlling corruption. University of California Press.
- Linders, D. (2012). From e-government to we-government: Defining a typology for citizen coproduction in the age of social media. Government Information Quarterly, 29(4), 446-454. https://doi.org/10.1016/j.giq.2012.06.003
- Lonsdale, J. (2008). Balancing independence and responsiveness: A practitioner perspective on the relationships shaping performance audit. Evaluation, 14(2), 227-248. https://doi.org/10.1177/1356389007087539
- Mihret, D. G., & Yismaw, A. W. (2007). Internal audit effectiveness: An Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470-484. https://doi.org/10.1108/02686900710750757
- Morin, D. (2008). Auditors general's universe revisited: An exploratory study of the influence they exert on public administration through their value for money audits. Managerial Auditing Journal, 23(7), 697-720. https://doi.org/10.1108/02686900810890695
- Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics, 4(1), 1-16. https://doi.org/10.1007/BF00382668
- Pina, V., Torres, L., & Yetano, A. (2009). Accrual accounting in EU local governments: One method, several approaches. European Accounting Review, 18(4), 765-807. https://doi.org/10.1080/09638180903318105
- Prabowo, H. (2022). The importance of robust accounting standards in ensuring transparency and accountability. Asian Journal of Public Administration, 44(1), 56-74. https://doi.org/10.1080/02598272.2022.2042930
- Rose-Ackerman, S. (1999). Corruption and government: Causes, consequences, and reform. Cambridge University Press.
- Smith, J., & Adams, L. (2022). The role of regulatory frameworks in enhancing financial disclosures. Journal of Public Sector Accounting, 15(3), 123-137. https://doi.org/10.1016/j.jpsa.2022.03.004
- Treviño, L. K., Weaver, G. R., & Brown, M. E. (2006). Ethical leadership: A social learning perspective for construct development and testing. Organizational Behavior and Human Decision Processes, 97(2), 117-134. https://doi.org/10.1016/j.obhdp.2005.03.002
- Van Peursem, K. A. (2015). Enacting accountability in New Zealand health services. Public Money & Management, 35(6), 417-424. https://doi.org/10.1080/09540962.2015.1087151
- Von Solms, R., & Van Niekerk, J. (2013). From information security to cyber security. Computers & Security, 38, 97-102. https://doi.org/10.1016/j.cose.2013.04.004
- Yang, K., & Callahan, K. (2007). Citizen involvement efforts and bureaucratic responsiveness: Participatory values, stakeholder pressures, and administrative practicality. Public Administration Review, 67(2), 249-264. https://doi.org/10.1111/j.1540-6210.2007.00711.x
References
Ackerman, J. (2004). Co-governance for accountability: Beyond “exit” and “voice”. World Development, 32(3), 447-463. https://doi.org/10.1016/j.worlddev.2003.06.015
Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43-60. https://doi.org/10.1111/j.1099-1123.2008.00392.x
Armstrong, E. (2005). Integrity, transparency and accountability in public administration: Recent trends, regional and international developments and emerging issues. United Nations. Retrieved from https://publicadministration.un.org/publications/content/PDFs/E-Library%20Archives/2005%20Integrity,%20Transparency%20and%20Accountability%20in%20Public%20Administration.pdf
Bannister, F., & Connolly, R. (2014). ICT, public values and transformative government: A framework and programme for research. Government Information Quarterly, 31(1), 119-128. https://doi.org/10.1016/j.giq.2013.06.002
Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2010). Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly, 27(3), 264-271. https://doi.org/10.1016/j.giq.2010.03.001
Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13(4), 447-468. https://doi.org/10.1111/j.1468-0386.2007.00378.x
Brown, K., & Taylor, M. (2021). Digital transformation and its impact on public sector transparency. Public Administration Review, 81(4), 567-579. https://doi.org/10.1111/puar.13345
Brusca, I., Gómez-Villegas, M., & Montesinos, V. (2016). IPSAS in Latin America: Innovation, isomorphism or rhetoric? Public Administration and Development, 36(1), 51-64. https://doi.org/10.1002/pad.1755
Chan, J. L. (2008). International public sector accounting standards: Conceptual and institutional issues. Public Money & Management, 28(4), 263-271. https://doi.org/10.1111/j.1467-9302.2008.00649.x
Christiaens, J., Reyniers, B., & Rollé, C. (2010). Impact of IPSAS on reforming governmental financial information systems: A comparative study. International Review of Administrative Sciences, 76(3), 537-554. https://doi.org/10.1177/0020852310372449
Cruz-Jesus, F., Oliveira, T., & Bacao, F. (2017). The cultural, economic and infrastructural determinants of digital divide: An analysis using the World Internet Project data. Computers in Human Behavior, 71, 272-282. https://doi.org/10.1016/j.chb.2017.02.022
Doig, A., & Theobald, R. (Eds.). (2000). Corruption and Democratisation. Frank Cass Publishers.
Donnelly, S. (2023). Accountability in auditing: The potential of a rewards-based system. Auditing: A Journal of Practice & Theory, 42(1), 33-50. https://doi.org/10.2308/AJPT-2023-019
Ebdon, C., & Franklin, A. L. (2006). Citizen participation in budgeting theory. Public Administration Review, 66(3), 437-447. https://doi.org/10.1111/j.1540-6210.2006.00600.x
Fernandes, T. (2021). Public sector accounting in Europe: A systematic review. European Accounting Review, 30(2), 215-230. https://doi.org/10.1080/09638180.2021.1872750
Fung, A. (2015). Putting the public back into governance: The challenges of citizen participation and its future. Public Administration Review, 75(4), 513-522. https://doi.org/10.1111/puar.12361
García, M., & Orelli, R. L. (2010). IPSAS adoption in South America: A comparative study of governments' experiences. Journal of Public Budgeting, Accounting & Financial Management, 22(1), 44-73. https://doi.org/10.1108/JPBAFM-22-01-2010-B003
Heald, D. (2012). Why is transparency about public expenditure so elusive? International Review of Administrative Sciences, 78(1), 30-49. https://doi.org/10.1177/0020852311429931
Heeks, R., & Bailur, S. (2007). Analyzing e-government research: Perspectives, philosophies, theories, methods, and practice. Government Information Quarterly, 24(2), 243-265. https://doi.org/10.1016/j.giq.2006.06.005
Johnson, R., Green, P., & Wang, X. (2023). Effectiveness of audit mechanisms in mitigating financial misreporting: A meta-analysis. International Journal of Auditing, 27(1), 89-105. https://doi.org/10.1111/ijau.12312
King, J. (2023). Audit quality and its association with accountability and transparency in the United States. Journal of Government Financial Management, 72(2), 102-119. https://doi.org/10.1108/JGFM-2023-0048
Klitgaard, R. (1988). Controlling corruption. University of California Press.
Linders, D. (2012). From e-government to we-government: Defining a typology for citizen coproduction in the age of social media. Government Information Quarterly, 29(4), 446-454. https://doi.org/10.1016/j.giq.2012.06.003
Lonsdale, J. (2008). Balancing independence and responsiveness: A practitioner perspective on the relationships shaping performance audit. Evaluation, 14(2), 227-248. https://doi.org/10.1177/1356389007087539
Mihret, D. G., & Yismaw, A. W. (2007). Internal audit effectiveness: An Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470-484. https://doi.org/10.1108/02686900710750757
Morin, D. (2008). Auditors general's universe revisited: An exploratory study of the influence they exert on public administration through their value for money audits. Managerial Auditing Journal, 23(7), 697-720. https://doi.org/10.1108/02686900810890695
Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics, 4(1), 1-16. https://doi.org/10.1007/BF00382668
Pina, V., Torres, L., & Yetano, A. (2009). Accrual accounting in EU local governments: One method, several approaches. European Accounting Review, 18(4), 765-807. https://doi.org/10.1080/09638180903318105
Prabowo, H. (2022). The importance of robust accounting standards in ensuring transparency and accountability. Asian Journal of Public Administration, 44(1), 56-74. https://doi.org/10.1080/02598272.2022.2042930
Rose-Ackerman, S. (1999). Corruption and government: Causes, consequences, and reform. Cambridge University Press.
Smith, J., & Adams, L. (2022). The role of regulatory frameworks in enhancing financial disclosures. Journal of Public Sector Accounting, 15(3), 123-137. https://doi.org/10.1016/j.jpsa.2022.03.004
Treviño, L. K., Weaver, G. R., & Brown, M. E. (2006). Ethical leadership: A social learning perspective for construct development and testing. Organizational Behavior and Human Decision Processes, 97(2), 117-134. https://doi.org/10.1016/j.obhdp.2005.03.002
Van Peursem, K. A. (2015). Enacting accountability in New Zealand health services. Public Money & Management, 35(6), 417-424. https://doi.org/10.1080/09540962.2015.1087151
Von Solms, R., & Van Niekerk, J. (2013). From information security to cyber security. Computers & Security, 38, 97-102. https://doi.org/10.1016/j.cose.2013.04.004
Yang, K., & Callahan, K. (2007). Citizen involvement efforts and bureaucratic responsiveness: Participatory values, stakeholder pressures, and administrative practicality. Public Administration Review, 67(2), 249-264. https://doi.org/10.1111/j.1540-6210.2007.00711.x