Digital Transformation and Public-Sector Accounting: A Systematic Review of Accountability, Transparency, and Financial Reporting
DOI:
https://doi.org/10.61255/jeemba.v4i6.2142Keywords:
Digital Transformation, Public-Sector Accounting, Public Accountability, Financial Reporting, Algorithmic GovernanceAbstract
Purpose – To critically synthesise the assessed evidence on digital transformation and public-sector accounting.
Design/methodology/approach – A preliminary systematic review of 51 provisionally included reports from 62 assessed reports. Thirty-one candidates remain pending and one report was not retrieved; independent human verification and search reconciliation are incomplete. These findings do not represent a completed systematic review.
Findings – Evidence separates adoption intentions, prototype functionality, administrative accountability scores, citizen responsibility perceptions and implementation accounts. Capability, institutional authority, intermediaries and vendor arrangements condition potential benefits. Secondary and conceptual reports explain mechanisms without establishing general causal effects.
Originality/value – A proposed framework separates digital capabilities, accounting mechanisms, accountability quality and public outcomes. Mediation and moderation pathways remain propositions requiring empirical validation.
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