Digital Transformation in Public Sector Accounting: The Role of Big Data Analytics and Artificial Intelligence in Improving the Quality of Reporting, Auditing, and Government Accountability

Siti Luthfiah; Mukhtaruddin; Rina Tjandrakirana dp; Umi Kalsum

doi:10.63922/ijbqr.v4i04.7490

Siti Luthfiah Department of Accounting, Sriwijaya University, Indonesia
Mukhtaruddin Department Of Accounting, Sriwijaya University, Indonesia
Rina Tjandrakirana dp Department Of Accounting, Sriwijaya University, Indonesia
Umi Kalsum Department Of Accounting, Sriwijaya University, Indonesia

DOI: https://doi.org/10.63922/ijbqr.v4i04.7490

Keywords: Public Sector Accounting, Digital Transformation, Big Data Analytics, Artificial Intelligence, Financial Reporting, Auditing, Public Accountability

Abstract

Digital transformation has significantly changed public sector accounting practices, particularly in financial data management, financial reporting, auditing, monitoring, and public accountability. The development of technologies such as Big Data Analytics (BDA), Artificial Intelligence (AI), accounting information systems, cloud computing, and e-government provides opportunities for government organizations to improve the efficiency of financial information management while strengthening transparency and public accountability. This study aims to analyze the role of digital transformation in public sector accounting by focusing on the utilization of Big Data Analytics and Artificial Intelligence to improve financial reporting quality, auditing, fraud detection, transparency, and government accountability. This study employs a Systematic Literature Review approach by examining scientific articles published between 2022 and 2026. The literature is analyzed thematically based on digital transformation, accounting information system quality, BDA in public sector auditing, AI in government financial management, financial reporting quality, fraud detection, and public accountability. The findings indicate that BDA can expand auditors' ability to analyze large datasets, identify transaction patterns, and detect potential irregularities. Meanwhile, AI has the potential to support reporting automation, financial prediction, fraud detection, and data-driven decision-making. However, the success of digital transformation is strongly influenced by data quality, infrastructure, human resource competencies, information system quality, system integration, data security, algorithmic transparency, and technology governance. Therefore, digital transformation in public sector accounting should integrate technology with human competencies, internal controls, professional judgment, and governance mechanisms.

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