Budget Transparency and Public Sector Accountability: Examining the Governance Mechanisms Linking Openness to Performance

Rina Febriana; Siti  Najwa Al Mukarroma; Mukhtaruddin Mukhtaruddin

doi:10.63922/ijevss.v5i04.7010

Rina Febriana Master of Accounting Science Program, Sriwijaya University, Indonesia
Siti Najwa Al Mukarroma Master of Accounting Science Program, Sriwijaya University, Indonesia
Mukhtaruddin Mukhtaruddin Department of Accounting, Sriwijaya University, Indonesia

DOI: https://doi.org/10.63922/ijevss.v5i04.7010

Keywords: Fiscal Transparency, Public Governance, Institutional Accountability, Local Government, Systematic Literature Review.

Abstract

This study aims to analyze the effect of budget transparency on public sector performance accountability using a Systematic Literature Review approach. The research method was conducted by identifying, selecting, evaluating, and synthesizing previous studies relevant to budget transparency and public sector performance accountability. The results of the review indicate that transparency generally plays a positive role in supporting public sector performance accountability. Budget transparency provides greater access to information for the public and stakeholders, thereby encouraging monitoring and reducing information asymmetry between the government and the community. However, several previous studies show inconsistent results, indicating that the effect of transparency on accountability may vary depending on the institutional and organizational context. These findings highlight the importance of strengthening transparency mechanisms as part of efforts to improve public sector accountability. In addition, effective budget transparency can encourage public participation and strengthen trust in government institutions. The findings of this study are expected to contribute to the development of public sector accounting literature and provide insights for governments in improving transparency and accountability in budget management.

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