International Journal of Public Finance and Accountability
type: channel
description: The International Journal of Public Finance and Accountability (e-ISSN: 0000-0000; p-ISSN: 0000-0000) is a scientific journal dedicated to advancing research in public finance, fiscal policy, and financial accountability within government and public sector institutions. We are proud to announce that International Journal of Public Finance and Accountability has achieved a significant milestone by being officially indexed in SINTA X, under the decree of the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia No: xxx/E/KPT/202x. Published by the Fakultas Ekonomi, Universitas Islam Sultan Agung (UNISSULA) in collabration with the Business, Technology, and Sustainability Research Institute (BTSRI), this journal covers a wide array of research topics, including but not limited to public budgeting, fiscal decentralization, government debt management, taxation policy, public expenditure management, financial accountability, auditing practices, anti-corruption measures, and the role of public finance in achieving sustainable development goals (SDGs). Articles are published biannually, in January–June and July–December, allowing for the timely release of research that informs fiscal policies and enhances accountability in public finance.
publisher: Fakultas Ekonomi, Universitas Islam Sultan Agung (UNISSULA)
language: en
publication name: International Journal of Public Finance and Accountability
items: Social Impact Bonds and Public Accountability: A Systematic Review of Empirical Research
items: Evaluating the Effectiveness of AI-Powered Fraud Detection in Public Finance Audits
items: Social Vulnerability and Financial Risk Management in Natural Disasters: A Systematic Review
items: Flexible Grant Schemes in Public Health: A Systematic Scoping Review
items: Integrating Climate Risk in Public Financial Management: Innovations in Fiscal Accountability
items: Machine Learning in Government Auditing: A Systematic Literature Review
items: Assessing the Role of Public Auditing in Promoting Financial Inclusion Policies
items: Auditing Challenges in Implementing Environmental, Social, and Governance (ESG) Policies
items: Social Accountability Mechanisms in Public Budgeting: A Systematic Literature Review
items: The Role of Social Media in Enhancing Fiscal Transparency and Citizen Oversight
items: The Impact of Fiscal Policies on Accountability in Public Sector Institutions: A SLR
items: Behavioral Finance Experiments: A Systematic Review of Recent Literature
items: Artificial Intelligence in Audit Processes: Opportunities and Risks for Public Accountability
items: Funding Arrangements and Public Accountability: A Systematic Literature Review
items: Evaluating Internal Audit Practices in Public Hospitals: A Systematic Literature Review
items: The Impact of Tax Transparency Initiatives on Multinational Corporate Tax Avoidance
items: Public Sector Auditing in the Era of Digital Transformation: Challenges and Opportunities
items: Public Procurement Transparency: A Systematic Literature Review
items: Open Data Initiatives and Their Effectiveness in Strengthening Fiscal Transparency
items: Supreme Audit Institutions and Digital Transformation: Enhancing Fiscal Oversight
items: The Use of Big Data Analytics in Fraud Detection within Public Financial Management
items: Systematic Literature Review on the Role of Public Auditors in Financial Transparency
items: Exploring the Interplay Between Public Finance Management and Accountability: SLR
items: Fiscal Space Management in Post-Pandemic Economies: Transparency and Governance Challenges
items: Advancing Public Accountability Through Fiscal Transparency and Open Budgeting
items: The Role of Stakeholder Engagement in Public Finance Accountability: A Systematic Literature Review
items: Citizen Participation in Public Budgeting: A Systematic Literature Review
items: Digital Public Procurement and Its Role in Promoting Fiscal Transparency
items: Open Government and Financial Accountability: A Systematic Literature Review
items: Risk Management Approaches in Public Financial Administration

Social Impact Bonds and Public Accountability: A Systematic Review of Empirical Research
type: item
description: Social Impact Bonds (SIBs) have emerged as an innovative financing mechanism in public service delivery, linking private investment to measurable social outcomes. This systematic literature review synthesizes empirical research published between 2020 and 2023 to examine the implications of SIBs for public accountability. While SIBs can promote performance-based outcomes and evidence informed policymaking, the analysis identifies critical challenges related to transparency, controllability, responsiveness, and liability. The involvement of multiple stakeholders and complex contractual arrangements may obscure decision-making, limit oversight, and constrain the flexibility of service providers. The findings highlight the importance of careful design and implementation to balance private investment incentives with robust accountability mechanisms. This review provides insights for policymakers and practitioners seeking to leverage SIBs effectively while safeguarding public interests.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Performance-Based Financing
  topic: keywords
subject: Public Service Delivery
  topic: keywords
subject: Social Impact Bonds
  topic: keywords
subject: Transparency
  topic: keywords
creator: Makkatul Mukarramah
rights: Copyright (c) 2025 author(s)
date: 2025-06-30
publication date: 2025-06-30
starting page: 44
ending page: 53

Evaluating the Effectiveness of AI-Powered Fraud Detection in Public Finance Audits
type: item
description: This study examines the effectiveness of artificial intelligence (AI)-powered fraud detection systems in enhancing the accuracy and efficiency of public finance audits. The central question investigates how AI tools, including machine learning and natural language processing, can address the limitations of traditional audit methods in detecting complex and emerging fraud schemes. Adopting a systematic literature review methodology, the study synthesizes findings from peer-reviewed research to evaluate technological capabilities, implementation challenges, and governance considerations. Results indicate that AI-based systems improve anomaly detection, reduce manual workload, and enable real-time monitoring, but their impact is moderated by data quality, interpretability, and institutional readiness. The discussion emphasizes the need for transparent algorithms, auditor capacity-building, and policy frameworks to mitigate risks such as bias and over-reliance on automated decision-making. The study concludes that integrating AI into audit processes can significantly strengthen fiscal oversight when aligned with ethical and accountability principles.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Artificial Intelligence
  topic: keywords
subject: Fraud Detection
  topic: keywords
subject: Public Finance
  topic: keywords
creator: Kashari
rights: Copyright (c) 2025 author(s)
date: 2025-06-30
publication date: 2025-06-30
starting page: 32
ending page: 43

Social Vulnerability and Financial Risk Management in Natural Disasters: A Systematic Review
type: item
description: Natural disasters disproportionately affect socially vulnerable populations, whose susceptibility is shaped by factors such as poverty, limited access to resources, and social inequality. Financial risk management strategies, including insurance schemes, emergency funds, contingent loans, and catastrophe bonds, are critical in mitigating economic losses. This systematic literature review synthesizes studies published between 2020 and 2023 to examine the interplay between social vulnerability and financial risk management in disaster contexts. Findings reveal that integrating social vulnerability assessments, such as Social Vulnerability Indices (SVIs), into financial risk management enhances the targeting and effectiveness of disaster interventions. Public-private partnerships and inclusive governance structures further support equitable disaster resilience. However, gaps remain in operationalizing these integrated approaches, particularly in regions with limited institutional capacity. Future research should focus on developing holistic frameworks that align social vulnerability metrics with innovative financial tools to promote inclusive and effective disaster resilience strategies.
subject: Articles
  topic: section
subject: Catastrophe Bonds
  topic: keywords
subject: Financial Risk Management
  topic: keywords
subject: Natural Disasters
  topic: keywords
subject: Social Vulnerability
  topic: keywords
subject: Vulnerability Indices
  topic: keywords
creator: Dwi Febri Himmatul Khairiyah
rights: Copyright (c) 2024 author(s)
date: 2024-06-30
publication date: 2024-06-30
starting page: 102
ending page: 111

Flexible Grant Schemes in Public Health: A Systematic Scoping Review
type: item
description: Flexible grant schemes have emerged as an adaptive funding approach in public health, offering increased autonomy, adaptability, and responsiveness compared to traditional, rigid grant models. This systematic scoping review synthesized literature published between 2020 and 2023 to examine how flexible and microgrant programs are defined, implemented, and evaluated across diverse public health settings. Findings indicate that these schemes can enhance service delivery, community engagement, and sustainability of health interventions, with key success factors including stakeholder collaboration, staff capacity, clear communication, and alignment of program objectives. However, challenges such as inconsistent definitions of flexibility, limited empirical evidence on direct health outcomes, and administrative burdens remain. The study highlights the need for standardized evaluation frameworks and capacity building initiatives to optimize the effectiveness of flexible grant schemes and improve public health outcomes.
subject: Articles
  topic: section
subject: Community Engagement
  topic: keywords
subject: Flexible Grant Schemes
  topic: keywords
subject: Microgrants
  topic: keywords
subject: Program Evaluation
  topic: keywords
subject: Public Health Funding
  topic: keywords
creator: Novianti
rights: Copyright (c) 2024 author(s)
date: 2024-06-30
publication date: 2024-06-30
starting page: 93
ending page: 101

Integrating Climate Risk in Public Financial Management: Innovations in Fiscal Accountability
type: item
description: This study examines how public financial management (PFM) systems can integrate climate risk considerations to strengthen fiscal accountability and resilience. The main question addressed is how innovative fiscal tools and governance mechanisms can enhance the capacity of governments to anticipate, manage, and disclose climate-related fiscal risks. Using a systematic literature review of peer-reviewed studies, the article synthesizes evidence on climate-informed budget tagging, public investment management, fiscal risk statements, and risk transfer instruments. The findings reveal that these tools, when supported by institutional capacity, political will, and stakeholder oversight, significantly improve transparency, fiscal predictability, and public trust. The discussion highlights both successful practices and persistent challenges, such as data limitations, fragmented mandates, and biases toward post-disaster spending. The study concludes that climate-integrated PFM offers a strategic opportunity for proactive governance, enabling states to align fiscal priorities with long-term climate resilience and equitable development goals.
subject: Articles
  topic: section
subject: Climate Resilience
  topic: keywords
subject: Fiscal Accountability
  topic: keywords
subject: Public Financial Management
  topic: keywords
subject: Risk Integration
  topic: keywords
subject: Sustainable Governance
  topic: keywords
creator: Muhammat Imaduddin Septiono
rights: Copyright (c) 2024 author(s)
date: 2024-12-30
publication date: 2024-12-30
starting page: 80
ending page: 92

Machine Learning in Government Auditing: A Systematic Literature Review
type: item
description: The rapid advancement of Machine Learning (ML) has begun to transform government auditing by enabling full-population testing, anomaly detection, and predictive risk assessment. This study employs a systematic literature review (SLR) of peer-reviewed articles published between 2020 and 2023 to examine the applications, benefits, and challenges of ML in public sector auditing. Findings indicate that ML enhances audit efficiency, supports data-driven decision-making, and improves fraud detection. However, technical limitations, data quality issues, and the “black box” nature of certain algorithms pose significant challenges, raising concerns about transparency and accountability. Ethical and governance considerations are critical for ensuring legitimacy and public trust, while the fragmented nature of existing research highlights the need for standardized evaluation frameworks and interdisciplinary expertise. Overall, the study underscores the transformative potential of ML in government auditing while emphasizing the importance of responsible and structured implementation.
subject: Articles
  topic: section
subject: Fraud Detection
  topic: keywords
subject: Government Auditing
  topic: keywords
subject: Machine Learning
  topic: keywords
subject: Public Sector
  topic: keywords
subject: Transparency
  topic: keywords
creator: Hadaina Rusyda
rights: Copyright (c) 2024 author(s)
date: 2024-06-30
publication date: 2024-06-30
starting page: 71
ending page: 79

Assessing the Role of Public Auditing in Promoting Financial Inclusion Policies
type: item
description: This study examines the role of public auditing in promoting financial inclusion policies, focusing on how effective audit mechanisms enhance transparency, accountability, and efficiency in public financial management. The main question addressed is whether auditing functions can indirectly expand access to formal financial services by improving the governance of inclusion-oriented programs. Using a systematic literature review, the study synthesizes evidence from peer-reviewed research to identify key pathways linking auditing practices with inclusion outcomes. Results indicate that robust audits help reduce resource leakages, verify beneficiary eligibility, and strengthen public trust in government-managed financial initiatives. The discussion highlights how the integration of auditing with policy design and digital infrastructure amplifies these effects, particularly in low- and middle-income countries. The findings suggest that aligning audit objectives with inclusion goals can foster more equitable access to financial services, contributing to broader economic and social development.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Financial Inclusion
  topic: keywords
subject: Public Auditing
  topic: keywords
subject: Transparency
  topic: keywords
creator: Asmarani
rights: Copyright (c) 2024 author(s)
date: 2025-09-24
publication date: 2025-09-24
starting page: 59
ending page: 70

Auditing Challenges in Implementing Environmental, Social, and Governance (ESG) Policies
type: item
description: The growing emphasis on Environmental, Social, and Governance (ESG) policies has heightened the demand for rigorous auditing to ensure transparency, accountability, and credibility in corporate sustainability practices. This study examines the key challenges auditors face in evaluating ESG performance, including fragmented reporting frameworks, limited auditor expertise in non-financial metrics, and the risk of greenwashing. Using a systematic literature review, the article synthesizes evidence from peer-reviewed studies to analyze how current auditing practices address, or fail to address, these challenges. The discussion integrates findings on regulatory developments, technological tools, and capacity-building initiatives that can strengthen ESG assurance processes. Results reveal that despite significant progress, the absence of global standardization and uneven access to auditing resources continue to undermine audit effectiveness. The study concludes that advancing ESG auditing will require harmonized standards, greater interdisciplinary expertise, and strategic technology adoption to enhance reliability and stakeholder trust in sustainability disclosures.
subject: Articles
  topic: section
subject: Auditing
  topic: keywords
subject: ESG Policies
  topic: keywords
subject: Sustainability Assurance
  topic: keywords
subject: Transparency
  topic: keywords
creator: Harry Soesanto
rights: Copyright (c) 2023 author(s)
date: 2023-12-30
publication date: 2023-12-30
starting page: 101
ending page: 113

Social Accountability Mechanisms in Public Budgeting: A Systematic Literature Review
type: item
description: This study systematically reviews literature on social accountability (SA) mechanisms in public budgeting, focusing on works published between 2012 and 2021. Drawing from peer-reviewed articles and institutional reports, the review examines how tools such as participatory budgeting, citizen report cards, and social audits promote transparency, participation, and oversight. Findings show that institutionalizing SA within formal budget processes supported by political commitment and resources yields positive impacts on allocative efficiency and social outcomes. While Brazil’s experience demonstrates tangible benefits, many countries face a “participation gap”, where transparency does not translate into meaningful engagement. The review concludes that SA is most effective when integrated into governance frameworks that link citizen voice to institutional action, enhancing trust and accountability in fiscal management.
subject: Articles
  topic: section
subject: Citizen Participation
  topic: keywords
subject: Fiscal Transparency
  topic: keywords
subject: Participatory Budgeting
  topic: keywords
subject: Public Budgeting
  topic: keywords
subject: Social Accountability
  topic: keywords
creator: Diva Bestiaulia
rights: Copyright (c) 2023 author(s)
date: 2023-06-30
publication date: 2023-06-30
starting page: 91
ending page: 100

The Role of Social Media in Enhancing Fiscal Transparency and Citizen Oversight
type: item
description: This study examines how social media contributes to fiscal transparency and citizen oversight within contemporary public governance. It investigates the central question of how digital platforms enhance the visibility, accessibility, and accountability of fiscal information shared by governments. Using a systematic literature review of peer- reviewed studies published between 2017 and 2022, the research synthesizes empirical findings from diverse national contexts. The analysis reveals that while social media significantly improves information dissemination and public awareness, its effectiveness depends on institutional capacity, design quality, and government responsiveness. Data synthesis across selected studies highlights that participatory and dialogic communication fosters trust, strengthens oversight, and transforms fiscal disclosure into interactive governance. The discussion demonstrates that social media’s impact extends beyond transparency toward co-production and accountability. Overall, the article concludes that governments must combine openness with responsiveness and inclusivity to realize the full potential of digital fiscal transparency.
subject: Articles
  topic: section
subject: Citizen Oversight
  topic: keywords
subject: Digital Governance
  topic: keywords
subject: Fiscal Transparency
  topic: keywords
subject: Public Accountability
  topic: keywords
subject: Social Media
  topic: keywords
creator: Aldio Marpaung
rights: Copyright (c) 2023 author(s)
date: 2023-12-30
publication date: 2023-12-30
starting page: 79
ending page: 90

The Impact of Fiscal Policies on Accountability in Public Sector Institutions: A SLR
type: item
description: 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.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Fiscal Decentralization
  topic: keywords
subject: Fiscal Policies
  topic: keywords
subject: Public Sector
  topic: keywords
subject: Transparency
  topic: keywords
creator: Rahma Isya
rights: Copyright (c) 2023 author(s)
date: 2023-06-30
publication date: 2023-06-30
starting page: 67
ending page: 78

Behavioral Finance Experiments: A Systematic Review of Recent Literature
type: item
description: This study presents a systematic review of experimental research in behavioral finance published between 2020 and 2023, focusing on cognitive biases, decision-making processes, and market dynamics. By analyzing laboratory and field-based experiments, as well as hybrid approaches integrating real-world trading data, the review identifies loss aversion, overconfidence, and herding behavior as the most consistently observed biases affecting investor decisions. The findings reveal that these biases persist across various experimental designs, influencing trading activity, risk perception, and collective market behavior, particularly under conditions of uncertainty such as the COVID-19 pandemic. Methodological diversification, including the use of online platforms, has enhanced participant diversity and improved the external validity of results. The review also underscores the practical implications of experimental insights for policy, investor education, and market regulation, highlighting the role of framing effects, feedback frequency, and transparency measures in mitigating irrational decision-making. These results demonstrate that experimental designs grounded in robust theoretical frameworks remain crucial for advancing the predictive and prescriptive capabilities of behavioral finance.
subject: Articles
  topic: section
subject: Behavioral Finance
  topic: keywords
subject: Cognitive Biases
  topic: keywords
subject: Herding Behavior
  topic: keywords
subject: Loss Aversion
  topic: keywords
subject: Overconfidence
  topic: keywords
creator: Lulu Nur’aini Syafitri
rights: Copyright (c) 2025 author(s)
date: 2025-06-30
publication date: 2025-06-30
starting page: 23
ending page: 31

Artificial Intelligence in Audit Processes: Opportunities and Risks for Public Accountability
type: item
description: This study examines the integration of artificial intelligence (AI) in audit processes, with a focus on its opportunities and risks for public accountability. The main question centers on how AI can enhance audit effectiveness while safeguarding transparency and ethical standards. Employing a systematic literature review approach, the study synthesizes peer-reviewed evidence from diverse disciplines to assess the technological applications, efficiency gains, and governance implications of AI in auditing. The analysis reveals that AI offers significant benefits in automating audit tasks, improving data accuracy, and detecting irregularities, yet it also introduces risks related to algorithmic bias, privacy concerns, and regulatory gaps. Discussion of the reviewed literature highlights thematic patterns and policy considerations, emphasizing the importance of institutional readiness and ethical oversight. The findings suggest that balanced governance frameworks are essential to harness AI’s potential while maintaining accountability in both public and private sector audits.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Auditing
  topic: keywords
subject: Governance
  topic: keywords
subject: Public Accountability
  topic: keywords
creator: Oon Sarwono
rights: Copyright (c) 2025 author(s)
date: 2025-06-30
publication date: 2025-06-30
starting page: 11
ending page: 22

Funding Arrangements and Public Accountability: A Systematic Literature Review
type: item
description: This study conducts a systematic literature review (SLR) to synthesize conceptual insights, methodological advancements, and empirical evidence on the relationship between funding models and accountability mechanisms. Drawing on 2020–2023 publications indexed in Scopus, Web of Science, and Google Scholar, the review identifies three major patterns: (1) accountability mechanisms vary widely across institutional and systemic levels, yet remain inconsistently applied; (2) large-scale funding instruments, such as the Pandemic Fund, face persistent governance challenges including unclear authority, limited transparency, and weak stakeholder representation; and (3) methodological innovations, such as anti-corruption, transparency, and accountability (ACTA) measures, can strengthen oversight and reduce fraud risks when integrated from the outset. The findings underscore the need for funding frameworks to embed clear roles, inclusive representation, and robust transparency protocols. By aligning funding design with rigorous accountability mechanisms, governance systems can enhance integrity, equitable resource allocation, and public trust.
subject: Articles
  topic: section
subject: Funding Arrangements
  topic: keywords
subject: Governance
  topic: keywords
subject: Public Accountability
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
subject: Transparency
  topic: keywords
creator: Zulfa Khoirunnisa
rights: Copyright (c) 2025 author(s)
date: 2025-06-30
publication date: 2025-06-30
starting page: 1
ending page: 10

Evaluating Internal Audit Practices in Public Hospitals: A Systematic Literature Review
type: item
description: This systematic literature review (2020–2023) analyzes the role of internal audit in strengthening governance, transparency, and service quality in public hospitals. The findings show that effective audit practices depend on well structured units with competent and independent auditors, strong managerial support, and integration with risk management systems. Systematic feedback, benchmarking, and continuous monitoring further enhance audit contributions to service delivery. However, challenges such as resource limitations, complex regulations, and weak auditor independence particularly in developing countries continue to constrain effectiveness. Cross-country comparisons reveal that hospitals in robust governance environments integrate auditing more successfully into decision-making, while those in weaker contexts face persistent barriers. The review concludes that advancing internal audit requires a holistic approach that combines capacity building, governance alignment, and digital readiness to transform auditing into a strategic driver of healthcare quality and accountability.
subject: Articles
  topic: section
subject: Audit Effectiveness
  topic: keywords
subject: Healthcare Governance
  topic: keywords
subject: Internal Audit
  topic: keywords
subject: Public Hospitals
  topic: keywords
subject: Quality Improvement
  topic: keywords
creator: Reyzza Anferditya Bagaskhara
rights: Copyright (c) 2024 author(s)
date: 2024-06-30
publication date: 2024-06-30
starting page: 47
ending page: 58

The Impact of Tax Transparency Initiatives on Multinational Corporate Tax Avoidance
type: item
description: This study examines the impact of tax transparency initiatives on multinational corporate tax avoidance, addressing the central question of whether enhanced disclosure can effectively deter aggressive tax planning practices. Situated within the broader context of global concerns over revenue loss and fiscal fairness, the research adopts a systematic literature review approach to synthesize findings from peer-reviewed studies. The analysis highlights that transparency measures, such as country-by-country reporting and beneficial ownership registers, have contributed to increased scrutiny from tax authorities, investors, and civil society, thereby limiting opportunities for profit shifting. The discussion integrates perspectives on policy design, enforcement mechanisms, and the role of international cooperation in amplifying these effects. Findings indicate that while transparency alone is insufficient, it plays a critical role within comprehensive tax governance frameworks. By aligning disclosure requirements with robust enforcement and global coordination, tax transparency initiatives can significantly strengthen fairness and revenue mobilization in international taxation.
subject: Articles
  topic: section
subject: Corporate Tax Avoidance
  topic: keywords
subject: Fiscal Transparency
  topic: keywords
subject: Global Tax Policy
  topic: keywords
subject: Tax Compliance
  topic: keywords
creator: Desinta Hafina Sari
rights: Copyright (c) 2023 author(s)
date: 2023-12-30
publication date: 2023-12-30
starting page: 55
ending page: 66

Public Sector Auditing in the Era of Digital Transformation: Challenges and Opportunities
type: item
description: The rapid pace of digital transformation has redefined the landscape of public sector auditing, raising critical questions about how emerging technologies can enhance efficiency, accountability, and transparency. This study systematically reviews peer-reviewed literature to examine the challenges and opportunities that digital tools such as big data analytics, blockchain, and artificial intelligence present in public auditing. Drawing on a diverse range of empirical and conceptual studies, the analysis reveals that these technologies improve data accessibility, enable real-time monitoring, and strengthen fraud detection capabilities. The discussion highlights how integrating technology into auditing processes requires strategic alignment with governance frameworks, adequate auditor training, and robust data governance policies. Findings underscore that successful adoption depends on balancing innovation with ethical considerations, capacity building, and legislative support. The study concludes that technology-enabled auditing can significantly enhance public trust and accountability when implemented within a structured and well-regulated environment.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Public Sector Auditing
  topic: keywords
subject: Transparency
  topic: keywords
creator: Farhan Alfredo
rights: Copyright (c) 2024 author(s)
date: 2024-06-30
publication date: 2024-06-30
starting page: 35
ending page: 46

Public Procurement Transparency: A Systematic Literature Review
type: item
description: Transparency in public procurement is widely recognized as a fundamental element of good governance, promoting accountability, fair competition, and the prevention of corruption. This study employs a Systematic Literature Review (SLR) approach to synthesize research published between 2019 and 2022 on the role of transparency in enhancing competition, efficiency, and integrity within procurement systems. The findings reveal that proactive disclosure of procurement data, adoption of standardized information formats, and implementation of eprocurement platforms significantly improve bidder participation, reduce administrative costs, and foster market fairness. Moreover, transparency supports early detection of corruption risks through contract-level data analysis, particularly when paired with strong institutional oversight, independent auditing, and stakeholder engagement. However, persistent challenges such as poor data quality, incomplete disclosure, and varying institutional capacities limit the full realization of transparency benefits. The study concludes that transparency, while a measurable and actionable governance tool, achieves optimal impact when integrated with legal mandates, technological innovations, and robust enforcement mechanisms to ensure substantive rather than symbolic improvements in procurement outcomes.
subject: Articles
  topic: section
subject: Anti-Corruption
  topic: keywords
subject: E-Procurement
  topic: keywords
subject: Governance
  topic: keywords
subject: Public Procurement
  topic: keywords
subject: Transparency
  topic: keywords
creator: Alifya Azzahra
rights: Copyright (c) 2024 author(s)
date: 2024-06-30
publication date: 2024-06-30
starting page: 25
ending page: 34

Open Data Initiatives and Their Effectiveness in Strengthening Fiscal Transparency
type: item
description: This study examines the effectiveness of open data initiatives in strengthening fiscal transparency, a critical component of accountable governance. The main question addresses how the publication and accessibility of fiscal data influence public oversight, citizen engagement, and institutional accountability. Using a systematic literature review of peer-reviewed studies published up to 2021, the study synthesizes evidence across various countries and contexts. The findings reveal that open data initiatives have generally improved fiscal transparency by increasing access to budget and expenditure information, fostering civic participation, and enabling independent scrutiny. However, their success is contingent upon factors such as data quality, technical capacity, political will, and public data literacy. The discussion highlights both enabling conditions and persistent barriers, integrating insights from multiple perspectives. Overall, the study concludes that open data policies, when combined with governance reforms and inclusive participation, can deliver sustainable improvements in fiscal accountability and public trust.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Fiscal Transparency
  topic: keywords
subject: Governance
  topic: keywords
subject: Open Data
  topic: keywords
subject: Public Participation
  topic: keywords
creator: Cindi Mutia
rights: Copyright (c) 2022 author(s)
date: 2022-12-30
publication date: 2022-12-30
starting page: 100
ending page: 112

Supreme Audit Institutions and Digital Transformation: Enhancing Fiscal Oversight
type: item
description: This study examines how Supreme Audit Institutions (SAIs) are leveraging digital transformation to enhance fiscal oversight in the evolving landscape of public financial management. The main question addressed is how digital technologies such as big data analytics, artificial intelligence, and real-time monitoring can strengthen the ability of SAIs to detect irregularities, improve transparency, and promote accountability in public spending. Using a systematic literature review approach, the study synthesizes evidence from peer-reviewed research to explore the integration of digital tools within SAIs and their impact on audit effectiveness. The analysis highlights that digital transformation enables faster detection of anomalies, enhances audit accuracy, and fosters proactive fiscal risk management. However, challenges such as infrastructure gaps, limited technical expertise, and data security concerns remain significant. Overall, the findings emphasize that strategic investment in technology, human capital, and governance reforms is crucial for maximizing the potential of digital transformation in strengthening SAIs’ oversight capabilities.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Fiscal Oversight
  topic: keywords
subject: Supreme Audit Institutions
  topic: keywords
creator: I Made Bayu Dirgantara
rights: Copyright (c) 2024 author(s)
date: 2024-06-30
publication date: 2024-06-30
starting page: 14
ending page: 24

The Use of Big Data Analytics in Fraud Detection within Public Financial Management
type: item
description: Fraud in public financial management poses a persistent threat to fiscal integrity and public trust, particularly as financial transactions become increasingly complex and data-driven. This study examines how big data analytics can be utilized to strengthen fraud detection processes in the public sector. Using a systematic literature review approach, the article synthesizes recent empirical and conceptual research to evaluate the effectiveness, opportunities, and challenges of implementing big data technologies. The analysis reveals that advanced analytics significantly improve the detection of anomalies and suspicious patterns by enabling real-time monitoring and predictive modeling. The discussion integrates evidence from multiple jurisdictions, comparing technological capabilities with institutional readiness, and addressing barriers such as data privacy, skills gaps, and interoperability issues. Findings suggest that big data analytics, when embedded within robust governance frameworks, can enhance transparency, improve audit efficiency, and support proactive fraud prevention strategies in public financial systems.
subject: Articles
  topic: section
subject: Big Data Analytics
  topic: keywords
subject: Fraud Detection
  topic: keywords
subject: Public Financial Management
  topic: keywords
subject: Transparency
  topic: keywords
creator: Arisman Arisman
rights: Copyright (c) 2024 author(s)
date: 2024-06-30
publication date: 2024-06-30
starting page: 1
ending page: 13

Systematic Literature Review on the Role of Public Auditors in Financial Transparency
type: item
description: This study investigates the role of public auditors in advancing financial transparency in the public sector through a systematic literature review (2017–2021) of 52 empirical and conceptual works guided by the PRISMA framework. The analysis shows that audits strengthen transparency by verifying financial information, disclosing audit results to the public, and providing recommendations for improved financial management. Audit effectiveness is shaped by auditor independence, technical expertise, adequate resources, and supportive regulatory frameworks. Nonetheless, auditors face persistent obstacles such as political interference, budget constraints, and limited access to information, especially in developing and transitional economies. The study emphasizes that context-sensitive policy reforms are needed to safeguard independence, enhance institutional capacity, and ensure timely audit disclosures, thereby maximizing the contribution of public audits to transparency, accountability, and public trust.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Audit Effectiveness
  topic: keywords
subject: Financial Transparency
  topic: keywords
subject: Governance Reform
  topic: keywords
subject: Public Audit
  topic: keywords
creator: Puji Harto
rights: Copyright (c) 2022 author(s)
date: 2022-06-30
publication date: 2022-06-30
starting page: 88
ending page: 98

Exploring the Interplay Between Public Finance Management and Accountability: SLR
type: item
description: This study examines the interrelationship between Public Finance Management (PFM) and accountability in public sector governance through a Systematic Literature Review (SLR) approach. PFM, encompassing budget formulation, execution, and oversight, serves not only as a technical mechanism for fiscal discipline and efficient resource allocation but also as a governance tool that shapes state–citizen relations. The findings reveal that robust PFM frameworks significantly enhance both vertical accountability enabling citizens and civil society to evaluate government performance and horizontal accountability through institutional oversight. Evidence indicates that integrating transparency mechanisms such as open budget portals, expenditure tracking, and participatory budgeting increases budget credibility and public trust. Moreover, resilient PFM systems with embedded accountability measures perform better during crises, maintaining fiscal transparency and effective emergency responses. Nonetheless, challenges persist, including capacity limitations in oversight institutions, restricted public access to fiscal information, and weak enforcement of accountability mechanisms.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Fiscal Discipline, Governance
  topic: keywords
subject: Public Finance Management
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
subject: Transparency
  topic: keywords
creator: Artadhea Aurelia Candra Chairina
rights: Copyright (c) 2023 author(s)
date: 2023-06-30
publication date: 2023-06-30
starting page: 44
ending page: 54

Fiscal Space Management in Post-Pandemic Economies: Transparency and Governance Challenges
type: item
description: This study examines the role of fiscal transparency in preserving fiscal space during post-pandemic recovery, focusing on how governance practices, institutional capacity, and public financial management reforms shape economic resilience. It addresses the central question of how governments can balance immediate recovery needs with long-term sustainability in an environment of constrained fiscal resources. Using a systematic literature review of peer-reviewed studies, the article synthesizes evidence on the effectiveness of transparent fiscal frameworks, open data systems, and participatory budgeting in mitigating fiscal risks. The results highlight that countries with stronger institutional capacity, greater transparency, and citizen engagement were better able to manage debt, allocate resources efficiently, and sustain policy flexibility. The discussion integrates cross-country insights, emphasizing the governance dimensions of fiscal policy. The study concludes that embedding openness, accountability, and innovation into fiscal frameworks is essential for ensuring equitable, efficient, and sustainable post-crisis recovery.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Fiscal Space
  topic: keywords
subject: Governance
  topic: keywords
subject: Transparency
  topic: keywords
creator: Alvin Nur Muhammad
rights: Copyright (c) 2023 author(s)
date: 2023-06-30
publication date: 2023-06-30
starting page: 32
ending page: 43

Advancing Public Accountability Through Fiscal Transparency and Open Budgeting
type: item
description: This study examines how fiscal transparency and open budgeting contribute to advancing public accountability and improving governance outcomes. The central question addresses the extent to which making fiscal data accessible and fostering citizen participation can enhance trust, efficiency, and responsiveness in public financial management. Using a systematic literature review of peer-reviewed studies and institutional reports, the analysis synthesizes evidence on both the benefits and limitations of these reforms. The results indicate that transparency mechanisms promote greater civic engagement, better allocation of resources, and reduced opportunities for corruption, while open budgeting processes align fiscal priorities with societal needs. The discussion highlights that these outcomes depend heavily on institutional capacity, political will, and legal frameworks. The findings underscore that fiscal transparency and open budgeting, when effectively implemented, form a virtuous cycle of participation and trust, making them indispensable for sustainable governance reforms.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Fiscal Transparency
  topic: keywords
subject: Governance
  topic: keywords
subject: Open Budgeting
  topic: keywords
creator: Hasna Maheswari
rights: Copyright (c) 2022 author(s)
date: 2022-12-30
publication date: 2022-12-30
starting page: 76
ending page: 88

The Role of Stakeholder Engagement in Public Finance Accountability: A Systematic Literature Review
type: item
description: This study systematically reviews 48 publications (2012-2022) on stakeholder engagement as a driver of public finance accountability. The analysis highlights three main themes: participatory mechanisms, technology-based engagement tools, and institutional conditions that shape accountability outcomes. Results show that participatory budgeting, public consultations, and digital innovations such as open data portals and e-budgeting can strengthen transparency, decision making, and institutional responsiveness. However, their success largely depends on supportive political will, legal frameworks, and organizational capacity. Persistent challenges include digital divides and tokenistic participation, which limit the inclusiveness of engagement. The findings suggest that hybrid approaches combining face-to-face and digital participation within robust governance structures are essential to build more sustainable and accountable public finance systems.
subject: Articles
  topic: section
subject: E-Governance
  topic: keywords
subject: Fiscal Transparency
  topic: keywords
subject: Participatory Budgeting
  topic: keywords
subject: Public Finance Accountability
  topic: keywords
subject: Stakeholder Engagement
  topic: keywords
creator: Wahyu Nia Kurnia Sari
rights: Copyright (c) 2023 author(s)
date: 2023-06-30
publication date: 2023-06-30
starting page: 22
ending page: 31

Citizen Participation in Public Budgeting: A Systematic Literature Review
type: item
description: This systematic literature review (2013–2021) explores participatory budgeting (PB) as an institutional innovation to strengthen transparency, accountability, and citizen inclusion in fiscal governance. The review finds that well-designed PB initiatives not only enhance trust in government but also direct resources toward marginalized groups and foster civic competencies. Key enablers include strong political will, inclusive institutional frameworks, and effective follow-up to ensure citizen inputs translate into real outcomes. Nevertheless, persistent barriers such as low participation, elite capture, and digital exclusion especially in contexts with weak institutions limit PB’s effectiveness. Overall, the study concludes that PB’s success is highly context-dependent, requiring continuous investment in institutional capacity and accountability, while future research should address its long-term impacts, the role of digital platforms, and integration into broader governance reforms.
subject: Articles
  topic: section
subject: Citizen Participation
  topic: keywords
subject: Democratic Governance
  topic: keywords
subject: Fiscal Transparency
  topic: keywords
subject: Participatory Budgeting
  topic: keywords
subject: Public Budgeting
  topic: keywords
creator: Harjum Muharam
rights: Copyright (c) 2022 author(s)
date: 2022-06-30
publication date: 2022-06-30
starting page: 66
ending page: 74

Digital Public Procurement and Its Role in Promoting Fiscal Transparency
type: item
description: This study examines the role of digital public procurement in promoting fiscal transparency in emerging economies through a systematic literature review of peer-reviewed studies published between 2012 and 2022. The research addresses the central question of how digitized procurement processes can enhance transparency, accountability, and efficiency in public spending. By synthesizing evidence from multiple contexts, the study identifies the transformative potential of open data platforms, e-procurement systems, and real-time monitoring tools in reducing corruption risks and improving oversight. The discussion integrates findings from governance, public finance, and technological adoption literature, highlighting both successes and challenges in implementation. Results indicate that while digital procurement significantly strengthens transparency and citizen trust, its effectiveness depends on institutional capacity, political commitment, and supportive legal frameworks. The study contributes to the discourse on fiscal governance reforms, offering insights for policymakers seeking to align technological innovation with sustainable public sector accountability.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Digital Procurement
  topic: keywords
subject: Fiscal Transparency
  topic: keywords
subject: Governance
  topic: keywords
creator: Heka Ria Tama
rights: Copyright (c) 2023 author(s)
date: 2023-06-30
publication date: 2023-06-30
starting page: 11
ending page: 21

Open Government and Financial Accountability: A Systematic Literature Review
type: item
description: 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.
subject: Articles
  topic: section
subject: Open Government
  topic: keywords
subject: Transparency
  topic: keywords
subject: Financial Accountability
  topic: keywords
subject: Public Participation
  topic: keywords
subject: Fiscal Governance
  topic: keywords
creator: Ajeng Sukmahanny
rights: Copyright (c) 2022 author(s)
date: 2022-06-30
publication date: 2022-06-30
starting page: 57
ending page: 65

Risk Management Approaches in Public Financial Administration
type: item
description: This study reviews literature (2018–2022) on the adaptation of Enterprise Risk Management (ERM), especially COSO ERM, in the public sector. While ERM enhances fiscal resilience, transparency, and performance, direct application from the private sector often requires contextual adjustment. Success depends on leadership, risk aware culture, and integration with Financial Management Information Systems, but barriers such as limited capacity, cultural resistance, and fragmented budgeting remain. Emerging risks like cybersecurity and climate change highlight the need to expand fiscal risk frameworks. The study notes gaps in evidence on ERM’s budgetary impact and calls for future research on maturity indicators and cross country comparisons, stressing the importance of tailored ERM approaches for effective governance and accountability.
subject: Articles
  topic: section
subject: COSO ERM Framework
  topic: keywords
subject: Enterprise Risk Management (ERM)
  topic: keywords
subject: Financial Management Information Systems (FMIS)
  topic: keywords
subject: Fiscal Risk Management
  topic: keywords
subject: Public Financial Administration.
  topic: keywords
creator: Akmal Bayu Mubarak
rights: Copyright (c) 2023 author(s)
date: 2023-06-30
publication date: 2023-06-30
starting page: 1
ending page: 10