Ethics and Integrity in Public Financial Accountability: A Systematic Literature Review

Abstract

This systematic literature review highlights the role of ethics and integrity in strengthening public financial accountability. Based on studies from 2015–2021, it shows that ethical leadership, integrity mechanisms (codes of conduct, whistleblowing systems, integrity units), and independent audits foster transparency, reduce corruption risks, and build trust. Ethical leadership shapes culture and enforces standards, while audits enhance fiscal oversight. However, challenges such as political resistance, weak capacity, and poor enforcement hinder implementation. The review identifies a need for comparative and interdisciplinary research and stresses stronger policy commitment to align ethics with practical oversight for sustainable financial governance.