Open Government and Financial Accountability: A Systematic Literature Review

Abstract

This study employs a systematic literature review to examine how open government principles contribute to reducing corruption, fostering public trust, and strengthening fiscal discipline. The findings reveal that timely, accurate, and accessible disclosure of fiscal data significantly enhances the capacity of citizens and oversight bodies to monitor public expenditures and detect irregularities. Mechanisms such as participatory budgeting and citizen audits not only reinforce fiscal discipline but also promote inclusive decision making. Furthermore, the integration of legal frameworks and independent oversight institutions strengthens the link between transparency and accountability. However, the study also identifies persistent challenges, including limited data usability, incomplete information, lack of interoperability, political resistance, and insufficient institutional capacity. Without addressing these barriers, open government initiatives risk becoming symbolic rather than transformative. The results underscore the importance of a holistic approach that integrates technological, institutional, and participatory elements to achieve sustainable and accountable financial governance.