Where Public Money Meets Local Communities: A Systematic Literature Review of Regional and Village Financial Management
Abstract
This study examines regional and village financial management through a Systematic Literature Review (SLR) of 50 international journal articles published between 2021 and 2026. The analysis follows the PRISMA framework to identify research patterns concerning fiscal decentralization, financial accountability, public asset management, community participation, and digital transformation. The findings indicate that Fiscal Federalism Theory provides an important foundation for understanding the relationship between fiscal authority, resource allocation, and local government responsibilities. Furthermore, transparency, accountability, and effective utilization of public resources emerge as essential dimensions of sustainable local financial governance. Digitalization and community participation also contribute to improving financial administration, public oversight, and responsiveness to local needs. This study contributes to public sector accounting literature by integrating perspectives on regional and village financial management and highlighting the importance of connecting public resource management with local community welfare.
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