Rethinking Public Sector Asset Management: A Systematic Literature Review of Financial Reporting, Governance, and Accountability
Keywords:
Public Sector Asset Management, Financial Reporting, Governance, Accountability, Stewardship Theory, Asset Transparency, Public Value.
Abstract
This study examines the relationship between financial reporting, governance, and accountability in public sector asset management through a Systematic Literature Review (SLR). Fifty international journal articles published between 2021 and 2026 were reviewed to identify research trends, institutional challenges, and opportunities for improving asset management practices. The synthesis highlights financial reporting as a foundation for transparent asset recognition, valuation, and disclosure, while governance supports effective oversight, resource allocation, and long-term asset stewardship. Accountability connects these processes to public service outcomes and the responsible use of government resources. Drawing on Stewardship Theory, the review emphasizes managers' responsibility to preserve asset value and prioritize collective interests. Key challenges include fragmented asset information, inconsistent reporting practices, limited institutional capacity, and uneven digital integration. The study underscores the need to align reliable financial information, coordinated governance, and measurable public accountability to promote sustainable asset management and public value creation.
References
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Bai, Y., Wang, Z., & Sun, X. (2025). Green credit policy and its friction: Evidence from corporate asset structure adjustments. Research in International Business and Finance, 77, Article 102936. https://doi.org/10.1016/j.ribaf. 2025.102936
Bajaj, A., Leonard, L. N. K., & Sun, L. (2026). Asset redeployability and fair value accounting. Journal of Contemporary Accounting & Economics, 22, Article 100529. https://doi. org/10.1016/j.jcae.2025.100529
Balaya, N. S., Huang, L., & Shrestha, D. S. (2026). Cultural assets as catalysts for community-led urban revitalization: A case study of Pimbahal Pond Area, Patan Nepal. Cities, 171, Article 106763. https://doi.org/10.1016/j. Cities.2025.106763
Ben-Amar, W., Chourou, L., & Ding, X. (2025). Climate risk and long-lived tangible asset impairments. Journal of Accounting and Public Policy, 54, Article 107374. https://doi.org/10.1016/j.jaccpubpol.2025.107374
Bermúdez Pastor, P. (2026). When residents appropriate the street: Management and conflict over public space in Francoist open block fabric in Madrid (Spain). Cities, 177, Article 107162. https://doi.org/10.1016/j.cities.2026 .107162
Bigio, S., Silva, D., & Zilberman, E. (2026). Heterogeneous beliefs, asset prices, and business cycles. Journal of Financial Economics, 185, Article 104382. https://doi.org/10.1016/j.jfineco.2026.104382
Biswas, A., G K, C., & Das, A. (2025). Asset quality, CSR, and profitability nexus in Indian banks: The moderating impact of CSR. IIMB Management Review, 37(4), Article 100614. https://doi.org/10.1016/j.iimb.2025.100614
Byun, S. J., Jang, S., & Choi, J. Y. (2026). Can we trust artificial intelligence with asset management? A consumer preference analysis of robo-advisor services. Electronic Commerce Research and Applications, 77, Article 101599. https://doi.org /10.1016/j.elerap.2026.101599
Cadot, J., Cook, M. L., Declerck, F., & Jeanneaux, P. (2026). Structural change of cooperative federations: The role of economic justification and asset specificity. Journal of Co-operative Organization and Management, 14, Article 100304. https://doi.org/10.1016 /j.jcom.2026.100304
Chen, H. (J.), Pan, X., Qian, M., Wu, Y., & Xia, Q. (2026). Asset pledgeability and firm innovation. Research Policy, 55, Article 105504. https://doi.org/10.1016/j.respol.2026.105504
Chen, Q.-A., & Min, S. (2026). State assets supervision reform: Does it boost SOEs' digital innovation quantity and quality? Research in International Business and Finance, 89, Article 103481. https://doi.org/10.1016/j.ribaf.2026.103481
Chen, X., Lu, J. W., & Wu, C. (2026). Liability or asset? The role of foreignness in intellectual property litigations in an emerging market context. Journal of World Business, 61, Article 101742. https://doi.org/10.1016/j.jwb.2026.1 01742
Dahlquist, M., & Ibert, M. (2026). Institutions' return expectations across assets and time. Journal of Financial Economics, 175, Article 104188. https://doi.org/10.1016/j.jfineco. 2025.104188
Derrien, F., Frésard, L., Slabik, V., & Valta, P. (2023). Industry asset revaluations around public and private acquisitions. Journal of Financial Economics, 147, 243–269. https://doi.org/10.1016/j.jfineco.2021.10.003
Diantimala, Y., & Wijayana, S. (2024). Compliance and familiarity with fixed assets' disclosure requirements and firm value. Emerging Markets Review, 62, Article 101182. https://doi.org/10.1016/j.ememar.2024.101182
Freire, G., Vieira, M., & Mesquita, E. (2026). HBIM protocol for supporting the management and maintenance of historic buildings. Journal of Building Engineering, 124, Article 116053. https://doi.org/10.1016/j.jobe.2026.11 6053
Gadola, S., Trabucchi, D., Buganza, T., Gastaldi, L., & Perego, A. (2026). The evolution of non-digital platforms: The role of knowledge as an idle asset. Journal of Innovation & Knowledge, 18, Article 101110. https://doi.org/10.1016/j.jik.2026.101110
Goldsworthy, M., Aryai, V., & Sethuvenkatraman, S. (2025). Challenges of flexibility estimation from asset level data: Insights from experimental studies. Journal of Building Engineering, 115, Article 114511. https://doi.org/10.1016/j.jobe.2025.114511
Hu, W., Yang, R., & Zhou, J. (2026). State entrepreneurship and the growth-equity trade-off: Dipiao and public rental housing in Chongqing, China. Cities, 179, Article 107512. https://doi.org/10.1016/j.cities.2026.107512
Hussain, S., & Chen, J.-H. (2025). The return and volatility spillovers among decentralized finance (DeFi) assets. Research in International Business and Finance, 79, Article 103071. https://doi.org/10.1016/j.ribaf.2025.103071
Hwang, I., & Seo, R. (2026). Beyond content in the subscription economy: How platform affordances build psychological assets for subscription continuity. Electronic Commerce Research and Applications, 77, Article 101592. https://doi.org/10.1016/j.elerap.20 26.101592
Izaddoost, A., Naderpajouh, N., & Heravi, G. (2021). Integrating resilience into asset management of infrastructure systems with a focus on building facilities. Journal of Building Engineering, 44, Article 103304. https://doi.org/10 .1016/j.jobe.2021.103304
Jaberi, M., Dautremont, C., & Poirier, E. A. (2025). An evaluation of digital capabilities to enable a sustainable built asset industry: Developing a Consolidated Sustainability Matrix to inform digital use cases and practices. Journal of Building Engineering, 114, Article 114421. https://doi.org/10.1016/j.jobe.2025.114421
Jackson, L. A. (2025). Bridging the gap: Integrating hotel asset management and real estate finance in undergraduate hospitality education. Journal of Hospitality, Leisure, Sport & Tourism Education, 36, Article 100558. https://doi.org/10.1016/j.jhlste.2025.100558
Li, Y., Wei, H., Wu, G., & Wu, H. (2026). Can data assetization enhance enterprise financing efficiency? Evidence from Chinese listed companies. Global Finance Journal, 72, Article 101308. https://doi.org/10.1016/j.gfj.2026.101308
Lu, Y., Chen, Z., Du, Y., & Mao, H. (2026). Substituting inventory with information: A trace-driven simulation on the value of IoT in airport mobile asset management. Journal of Air Transport Management, 136, Article 103050. https://doi.org/10.1016/j.jairtram an.2026.103050
Lv, J., Cui, Y., Ma, X., & Yang, T. (2026). Data assets and supply chain digitalization: A production factor perspective. Global Finance Journal, 73, Article 101324. https://doi.org/10.1016/j.gfj.2026.101324
McDonough, R. P., & Yan, C. J. (2023). Accounting policies in the public sector: Characteristics and consequences of accounting for capital assets. Journal of Accounting and Public Policy, 42(1), Article 107033. https://doi.org/10.1016 /j.jaccpubpol.2022.107033
Minoretti, A. (2026). Bridging research and action: Building research-informed change management capability in public infrastructure agencies. Project Leadership and Society, 7, Article 100246. https://doi.org/10.1016/j.plas.2026.100246
Monk, A., Rook, D., & Sharma, R. (2026). The asset owner gearbox: Why investment innovation grinds and how to make it turn. She Ji: The Journal of Design, Economics, and Innovation, 12(2), 203–230. https://doi.org/10 .1016/j.sheji.2026.04.008
Niu, H., & Gao, W. (2026). Diversification effect of green assets on cryptocurrencies: New evidence from R2 connectedness measures and multivariate portfolio strategies. Research in International Business and Finance, 87, Article 103389. https://doi.org/10.1 016/j.ribaf.2026.103389
Ostapchuk, J., & Teixeira, C. (2026). Capital design: Asset classes as design objects. She Ji: The Journal of Design, Economics, and Innovation, 12(2), 133–156. https://doi.org/10. 1016/j.sheji.2026.04.006
Oyuga, S., Ochieng, E. G., Al-Emran, M., Ominde, D., & Zuofa, T. (2026). Exploring the drivers and barriers of digital twin adoption in Kenya and its implications for manufacturing asset optimisation. Technology in Society, 88, Article 103417. https://doi.org/10.1016/j. techsoc.2026.103417
Pakkala, D., Kääriäinen, J., & Mätäsniemi, T. (2024). Improving efficiency and quality of operational industrial production assets information management in customer–vendor interaction. Journal of Industrial Information Integration, 41, Article 100644. https://doi.org/10.1016/j.jii.2024.100644
Pang, R., Zhang, Y., Li, J., & Xie, S. (2026). Corporate asset-backed securitization and firm performance in China: A shadow-leverage perspective. Journal of Corporate Finance, 101, Article 103072. https://doi.org/10.1016/j.jcorpfin. 2026.103072
Peng, H., Liang, Z., & Zhang, Z. (2026). Has the regulation of high quality liquid asset adequacy ratio improved the risk-taking of small and medium-sized banks?—Empirical evidence from China. Research in International Business and Finance, 82, Article 103255. https://doi.org/10.1016/j.ribaf.2025.103255
Puławska, K. (2026). Impact of the MiCA regulation on crypto-asset markets activity: An event study approach. Research in International Business and Finance, 91, Article 103573. https://doi.org/10.1016/j.ribaf.2026.103573
Sai, M., Tsukioka, Y., & Yamada, K. (2026). Beneficiary investor monitoring and asset manager engagement. Journal of Corporate Finance, 96, Article 102892. https://doi.org/1 0.1016/j.jcorpfin.2025.102892
Sheng, H., & Nicolau, J. L. (2026). Does asset-light strategy compromise information transparency in hotels? International Journal of Hospitality Management, 134, Article 104549. https://doi.org/10.1016/j.ijhm.2025.10 4549
Sui, M., & Wu, Y. (2026). The hidden toll: The impact of segment asset disclosure cessation on analyst forecast properties. The British Accounting Review. Advance online publication. https://doi.org/10.1016/j.bar.2026.101877
Sun, Y., Zhang, Y., & Tang, X. (2024). Collective asset management under corporate governance theory. Research in International Business and Finance, 67, Article 102137. https://doi.org/10.1016/j.ribaf.2023.102137
Tian, Z. L., Li, N., & Yan, X. (2026). The impact of information disclosure of data assets on capital market resilience: Evidence from China. Journal of Contemporary Accounting & Economics, 22, Article 100586. https://doi.org/10.1016/j.jcae.2026.100586
Vilarinho, H., D'Inverno, G., Nóvoa, H., & Camanho, A. S. (2023). The measurement of asset management performance of water companies. Socio-Economic Planning Sciences, 87, Article 101545. https://doi.org/10.101 6/j.seps.2023.101545
Wei, Y., Zhang, J., Cheng, M., & Liu, T. (2025). Does data asset disclosure contribute to the market efficiency? Evidence from China. Research in International Business and Finance, 73, Article 102549. https://doi.org/10.1016/j.ribaf.2024.102549
Wei, Y., Zhang, J., Liu, T., Wang, F., & Yin, X. (2026). Are more disclosures always better? Data asset information disclosure and cost of debt in China. Emerging Markets Review, 72, Article 101455. https://doi.org/10.1016/j .ememar.2026.101455
Wu, L., Sutherland, D., & Chen, Q. (2026). How do international springboard acquisitions impact intangible asset creation in foreign target firms? An international comparative analysis of emerging and developed market MNE acquirers. Journal of International Management, 32, Article 101316. https://doi.org/10.1016/j.intman.2025.101316
Yoon, S., Lee, C., Naderpajouh, N., & Hastak, M. (2023). A real option budget framework for asset management funding models in higher education institutions. Journal of Building Engineering, 80, Article 107719. https://doi.org/10.1016/j.jobe.2023.107719
Zhang, K., Wang, D., Zheng, T., & Hu, B. (2026). Data assets as stabilizers of investment volatility in tourism firms: Insights from financial accelerator theory. International Journal of Hospitality Management, 137, Article 104674. https://doi.org/10.1016/j.ijhm.2026.10 4674
Zhu, W., & Hatakeda, T. (2026). Bank efficiency and the role of intangible assets: Evidence from multinational analysis and a meta-SFA approach. Research in International Business and Finance, 87, Article 103416. https://doi.org/10.1016/j.ribaf.2026.103416
Bai, Y., Wang, Z., & Sun, X. (2025). Green credit policy and its friction: Evidence from corporate asset structure adjustments. Research in International Business and Finance, 77, Article 102936. https://doi.org/10.1016/j.ribaf. 2025.102936
Bajaj, A., Leonard, L. N. K., & Sun, L. (2026). Asset redeployability and fair value accounting. Journal of Contemporary Accounting & Economics, 22, Article 100529. https://doi. org/10.1016/j.jcae.2025.100529
Balaya, N. S., Huang, L., & Shrestha, D. S. (2026). Cultural assets as catalysts for community-led urban revitalization: A case study of Pimbahal Pond Area, Patan Nepal. Cities, 171, Article 106763. https://doi.org/10.1016/j. Cities.2025.106763
Ben-Amar, W., Chourou, L., & Ding, X. (2025). Climate risk and long-lived tangible asset impairments. Journal of Accounting and Public Policy, 54, Article 107374. https://doi.org/10.1016/j.jaccpubpol.2025.107374
Bermúdez Pastor, P. (2026). When residents appropriate the street: Management and conflict over public space in Francoist open block fabric in Madrid (Spain). Cities, 177, Article 107162. https://doi.org/10.1016/j.cities.2026 .107162
Bigio, S., Silva, D., & Zilberman, E. (2026). Heterogeneous beliefs, asset prices, and business cycles. Journal of Financial Economics, 185, Article 104382. https://doi.org/10.1016/j.jfineco.2026.104382
Biswas, A., G K, C., & Das, A. (2025). Asset quality, CSR, and profitability nexus in Indian banks: The moderating impact of CSR. IIMB Management Review, 37(4), Article 100614. https://doi.org/10.1016/j.iimb.2025.100614
Byun, S. J., Jang, S., & Choi, J. Y. (2026). Can we trust artificial intelligence with asset management? A consumer preference analysis of robo-advisor services. Electronic Commerce Research and Applications, 77, Article 101599. https://doi.org /10.1016/j.elerap.2026.101599
Cadot, J., Cook, M. L., Declerck, F., & Jeanneaux, P. (2026). Structural change of cooperative federations: The role of economic justification and asset specificity. Journal of Co-operative Organization and Management, 14, Article 100304. https://doi.org/10.1016 /j.jcom.2026.100304
Chen, H. (J.), Pan, X., Qian, M., Wu, Y., & Xia, Q. (2026). Asset pledgeability and firm innovation. Research Policy, 55, Article 105504. https://doi.org/10.1016/j.respol.2026.105504
Chen, Q.-A., & Min, S. (2026). State assets supervision reform: Does it boost SOEs' digital innovation quantity and quality? Research in International Business and Finance, 89, Article 103481. https://doi.org/10.1016/j.ribaf.2026.103481
Chen, X., Lu, J. W., & Wu, C. (2026). Liability or asset? The role of foreignness in intellectual property litigations in an emerging market context. Journal of World Business, 61, Article 101742. https://doi.org/10.1016/j.jwb.2026.1 01742
Dahlquist, M., & Ibert, M. (2026). Institutions' return expectations across assets and time. Journal of Financial Economics, 175, Article 104188. https://doi.org/10.1016/j.jfineco. 2025.104188
Derrien, F., Frésard, L., Slabik, V., & Valta, P. (2023). Industry asset revaluations around public and private acquisitions. Journal of Financial Economics, 147, 243–269. https://doi.org/10.1016/j.jfineco.2021.10.003
Diantimala, Y., & Wijayana, S. (2024). Compliance and familiarity with fixed assets' disclosure requirements and firm value. Emerging Markets Review, 62, Article 101182. https://doi.org/10.1016/j.ememar.2024.101182
Freire, G., Vieira, M., & Mesquita, E. (2026). HBIM protocol for supporting the management and maintenance of historic buildings. Journal of Building Engineering, 124, Article 116053. https://doi.org/10.1016/j.jobe.2026.11 6053
Gadola, S., Trabucchi, D., Buganza, T., Gastaldi, L., & Perego, A. (2026). The evolution of non-digital platforms: The role of knowledge as an idle asset. Journal of Innovation & Knowledge, 18, Article 101110. https://doi.org/10.1016/j.jik.2026.101110
Goldsworthy, M., Aryai, V., & Sethuvenkatraman, S. (2025). Challenges of flexibility estimation from asset level data: Insights from experimental studies. Journal of Building Engineering, 115, Article 114511. https://doi.org/10.1016/j.jobe.2025.114511
Hu, W., Yang, R., & Zhou, J. (2026). State entrepreneurship and the growth-equity trade-off: Dipiao and public rental housing in Chongqing, China. Cities, 179, Article 107512. https://doi.org/10.1016/j.cities.2026.107512
Hussain, S., & Chen, J.-H. (2025). The return and volatility spillovers among decentralized finance (DeFi) assets. Research in International Business and Finance, 79, Article 103071. https://doi.org/10.1016/j.ribaf.2025.103071
Hwang, I., & Seo, R. (2026). Beyond content in the subscription economy: How platform affordances build psychological assets for subscription continuity. Electronic Commerce Research and Applications, 77, Article 101592. https://doi.org/10.1016/j.elerap.20 26.101592
Izaddoost, A., Naderpajouh, N., & Heravi, G. (2021). Integrating resilience into asset management of infrastructure systems with a focus on building facilities. Journal of Building Engineering, 44, Article 103304. https://doi.org/10 .1016/j.jobe.2021.103304
Jaberi, M., Dautremont, C., & Poirier, E. A. (2025). An evaluation of digital capabilities to enable a sustainable built asset industry: Developing a Consolidated Sustainability Matrix to inform digital use cases and practices. Journal of Building Engineering, 114, Article 114421. https://doi.org/10.1016/j.jobe.2025.114421
Jackson, L. A. (2025). Bridging the gap: Integrating hotel asset management and real estate finance in undergraduate hospitality education. Journal of Hospitality, Leisure, Sport & Tourism Education, 36, Article 100558. https://doi.org/10.1016/j.jhlste.2025.100558
Li, Y., Wei, H., Wu, G., & Wu, H. (2026). Can data assetization enhance enterprise financing efficiency? Evidence from Chinese listed companies. Global Finance Journal, 72, Article 101308. https://doi.org/10.1016/j.gfj.2026.101308
Lu, Y., Chen, Z., Du, Y., & Mao, H. (2026). Substituting inventory with information: A trace-driven simulation on the value of IoT in airport mobile asset management. Journal of Air Transport Management, 136, Article 103050. https://doi.org/10.1016/j.jairtram an.2026.103050
Lv, J., Cui, Y., Ma, X., & Yang, T. (2026). Data assets and supply chain digitalization: A production factor perspective. Global Finance Journal, 73, Article 101324. https://doi.org/10.1016/j.gfj.2026.101324
McDonough, R. P., & Yan, C. J. (2023). Accounting policies in the public sector: Characteristics and consequences of accounting for capital assets. Journal of Accounting and Public Policy, 42(1), Article 107033. https://doi.org/10.1016 /j.jaccpubpol.2022.107033
Minoretti, A. (2026). Bridging research and action: Building research-informed change management capability in public infrastructure agencies. Project Leadership and Society, 7, Article 100246. https://doi.org/10.1016/j.plas.2026.100246
Monk, A., Rook, D., & Sharma, R. (2026). The asset owner gearbox: Why investment innovation grinds and how to make it turn. She Ji: The Journal of Design, Economics, and Innovation, 12(2), 203–230. https://doi.org/10 .1016/j.sheji.2026.04.008
Niu, H., & Gao, W. (2026). Diversification effect of green assets on cryptocurrencies: New evidence from R2 connectedness measures and multivariate portfolio strategies. Research in International Business and Finance, 87, Article 103389. https://doi.org/10.1 016/j.ribaf.2026.103389
Ostapchuk, J., & Teixeira, C. (2026). Capital design: Asset classes as design objects. She Ji: The Journal of Design, Economics, and Innovation, 12(2), 133–156. https://doi.org/10. 1016/j.sheji.2026.04.006
Oyuga, S., Ochieng, E. G., Al-Emran, M., Ominde, D., & Zuofa, T. (2026). Exploring the drivers and barriers of digital twin adoption in Kenya and its implications for manufacturing asset optimisation. Technology in Society, 88, Article 103417. https://doi.org/10.1016/j. techsoc.2026.103417
Pakkala, D., Kääriäinen, J., & Mätäsniemi, T. (2024). Improving efficiency and quality of operational industrial production assets information management in customer–vendor interaction. Journal of Industrial Information Integration, 41, Article 100644. https://doi.org/10.1016/j.jii.2024.100644
Pang, R., Zhang, Y., Li, J., & Xie, S. (2026). Corporate asset-backed securitization and firm performance in China: A shadow-leverage perspective. Journal of Corporate Finance, 101, Article 103072. https://doi.org/10.1016/j.jcorpfin. 2026.103072
Peng, H., Liang, Z., & Zhang, Z. (2026). Has the regulation of high quality liquid asset adequacy ratio improved the risk-taking of small and medium-sized banks?—Empirical evidence from China. Research in International Business and Finance, 82, Article 103255. https://doi.org/10.1016/j.ribaf.2025.103255
Puławska, K. (2026). Impact of the MiCA regulation on crypto-asset markets activity: An event study approach. Research in International Business and Finance, 91, Article 103573. https://doi.org/10.1016/j.ribaf.2026.103573
Sai, M., Tsukioka, Y., & Yamada, K. (2026). Beneficiary investor monitoring and asset manager engagement. Journal of Corporate Finance, 96, Article 102892. https://doi.org/1 0.1016/j.jcorpfin.2025.102892
Sheng, H., & Nicolau, J. L. (2026). Does asset-light strategy compromise information transparency in hotels? International Journal of Hospitality Management, 134, Article 104549. https://doi.org/10.1016/j.ijhm.2025.10 4549
Sui, M., & Wu, Y. (2026). The hidden toll: The impact of segment asset disclosure cessation on analyst forecast properties. The British Accounting Review. Advance online publication. https://doi.org/10.1016/j.bar.2026.101877
Sun, Y., Zhang, Y., & Tang, X. (2024). Collective asset management under corporate governance theory. Research in International Business and Finance, 67, Article 102137. https://doi.org/10.1016/j.ribaf.2023.102137
Tian, Z. L., Li, N., & Yan, X. (2026). The impact of information disclosure of data assets on capital market resilience: Evidence from China. Journal of Contemporary Accounting & Economics, 22, Article 100586. https://doi.org/10.1016/j.jcae.2026.100586
Vilarinho, H., D'Inverno, G., Nóvoa, H., & Camanho, A. S. (2023). The measurement of asset management performance of water companies. Socio-Economic Planning Sciences, 87, Article 101545. https://doi.org/10.101 6/j.seps.2023.101545
Wei, Y., Zhang, J., Cheng, M., & Liu, T. (2025). Does data asset disclosure contribute to the market efficiency? Evidence from China. Research in International Business and Finance, 73, Article 102549. https://doi.org/10.1016/j.ribaf.2024.102549
Wei, Y., Zhang, J., Liu, T., Wang, F., & Yin, X. (2026). Are more disclosures always better? Data asset information disclosure and cost of debt in China. Emerging Markets Review, 72, Article 101455. https://doi.org/10.1016/j .ememar.2026.101455
Wu, L., Sutherland, D., & Chen, Q. (2026). How do international springboard acquisitions impact intangible asset creation in foreign target firms? An international comparative analysis of emerging and developed market MNE acquirers. Journal of International Management, 32, Article 101316. https://doi.org/10.1016/j.intman.2025.101316
Yoon, S., Lee, C., Naderpajouh, N., & Hastak, M. (2023). A real option budget framework for asset management funding models in higher education institutions. Journal of Building Engineering, 80, Article 107719. https://doi.org/10.1016/j.jobe.2023.107719
Zhang, K., Wang, D., Zheng, T., & Hu, B. (2026). Data assets as stabilizers of investment volatility in tourism firms: Insights from financial accelerator theory. International Journal of Hospitality Management, 137, Article 104674. https://doi.org/10.1016/j.ijhm.2026.10 4674
Zhu, W., & Hatakeda, T. (2026). Bank efficiency and the role of intangible assets: Evidence from multinational analysis and a meta-SFA approach. Research in International Business and Finance, 87, Article 103416. https://doi.org/10.1016/j.ribaf.2026.103416
Published
2026-11-10
How to Cite
Ayu, C. P., & Fuadah, L. L. (2026). Rethinking Public Sector Asset Management: A Systematic Literature Review of Financial Reporting, Governance, and Accountability. International Journal of Education, Vocational and Social Science , 5(04), 5244-5270. https://doi.org/10.63922/ijevss.v5i04.7361
Contact Person +6282139474255
Email : ijevss@citakonsultindo.or.id / editor.ijevss@gmail.com
