The Impact of Fiscal Policies on Accountability in Public Sector Institutions: A SLR

Abstract

This study employs a systematic literature review to synthesize empirical and theoretical findings on the impact of these fiscal policy instruments on public sector accountability. The review highlights that well designed fiscal rules and transparency mechanisms reduce fiscal mismanagement and build public trust, while performance auditing provides critical independent evaluations that enhance efficiency and integrity. Fiscal decentralization offers the potential to improve local responsiveness and citizen participation, although its effects vary depending on institutional capacity and oversight. The findings emphasize that the effectiveness of fiscal policies in promoting accountability depends on their integration within a robust institutional framework supported by political will and societal engagement. This comprehensive analysis offers valuable insights for policymakers and researchers aiming to strengthen governance and accountability in public sector institutions.