A Review of Accountability and Transparency in Regional Financial Management Literature in Public Sector Accounting
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This study explores in depth the implementation of the principles of accountability and transparency in the management of local government finances in Indonesia, using a descriptive-critical literature review approach. Addressing the issue of weak public financial governance, the research explores a range of theories, empirical findings, and best practices in public sector accounting systems. The findings reveal that the adoption of accrual-based accounting systems often remains administrative in nature, lacking a substantial understanding of their strategic managerial functions. Budget transparency is frequently symbolic, limited to the publication of data without adequate consideration of public accessibility and readability. Internal and external audits have yet to function effectively, as they tend to be procedural and are rarely followed up with concrete actions. These issues suggest that strengthening accountability and transparency requires a comprehensive approach, including the enhancement of human resource capacity, the use of information technology, reform of oversight mechanisms, and the cultivation of a bureaucracy grounded in public service values. The study recommends integrating good governance principles into local financial management through collaboration among government institutions, civil society, and oversight bodies. It is expected that the findings will contribute both conceptually and practically to the formulation of more accountable and transparent local financial governance policies.
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