The Role of Information Systems in Public Financial Management: A Systematic Literature Review of Digital Accounting, Budgeting, and Accountability
Keywords:
Information Systems, Public Financial Management, Digital Accounting, Digital Budgeting, Public Accountability, Public Value Theory.
Abstract
This study examines the role of information systems in public financial management through a Systematic Literature Review (SLR) approach. A total of 50 international journal articles published between 2021 and 2026 were analyzed using the PRISMA framework. The findings indicate that information systems contribute to improving financial data integration, accounting information quality, budget planning, and public financial accountability. Digital accounting and budgeting facilitate more structured financial processes, while digital accountability strengthens transparency, monitoring, and public oversight. Drawing on Public Value Theory, this study highlights that digital transformation should extend beyond operational efficiency to generate meaningful benefits for society. However, successful implementation remains dependent on institutional readiness, human resource competencies, system interoperability, and information security. This study contributes to public sector literature by providing an integrated understanding of how information systems support transparent, accountable, and value-oriented public financial management.
References
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Berman, A., de Fine Licht, K., & Carlsson, V. (2024). Trustworthy AI in the public sector: An empirical analysis of a Swedish labor market decision-support system. Technology in Society, 76, Article 102471. https://doi.org/1 0.1016/j.techsoc.2024.102471
Bhasin, S., Sood, A., Sharma, S., Jacob, P., & Bolia, N. (2026). Optimization of food grain movement for the public distribution system: Case of a hilly region. Socio-Economic Planning Sciences, 105, Article 102467. https://doi.org/ 10.1016/j.seps.2026.102467
Busco, C., González, F., Carmona, P., Cancino, A., & Alonso, B. (2023). Social exclusion and the public bus system in Santiago, Chile. Cities, 132, Article 104092. https://doi.org/ 10.1016/j.cities.2022.104092
Chen, J., Gong, P., Hu, M., Han, W., Wang, H., Li, P., & Zhu, J. (2026). Deciphering public health policy affairs on urban greenspaces development: A decade of demand-side suggestions from China's two sessions system. Cities, 174, Article 107040. https://doi.org/10.1016/j.cit ies.2026.107040
Chen, S., Tang, T., & Liu, Z. (2026). Promoting urban–rural equality: The impact of government digital transformation on public service equality through fiscal decentralization. Technology in Society, 87, Article 103413. https://doi.org/10.1016/j.techsoc.2026.103413
Chen, T., Gil-Garcia, J. R., & Gasco-Hernandez, M. (2026). Citizens' perceptions of accountability in AI-based public sector decision making. Government Information Quarterly, 43, Article 102189. https://doi.org/10.1016/j.giq.2 026.102189
Chung, J., Ko, J., Yao, E., & Park, J. (2026). Comparing idle times of public bicycles in Beijing's free-floating and Seoul's dock-based systems. Cities, 169, Article 106564. https://doi.org/10.1016/j.cities.2025.106564
Conway, R. (2026). What role can design play in enabling missions to emerge as an alternative investment logic in public innovation systems? She Ji: The Journal of Design, Economics, and Innovation, 12(2), 231–250. https://doi.org/10.1016/j.sheji.2026.04.004
Dadashpoor, H., & Sheydayi, A. (2026). Public interest or elite consensus? Contextualizing the construction of public interest in Tehran's urban planning system. Cities, 174, Article 106989. https://doi.org/10.1016/j.cities 2026.106989
Delfos, J., Zuiderwijk, A. M. G., van Cranenburgh, S., Chorus, C. G., & Dobbe, R. (2024). Integral system safety for machine learning in the public sector: An empirical account. Government Information Quarterly, 41, Article 101963. https://doi.org/10.1016/j.giq.20 24.101963
Desouza, K. C., & Dawson, G. S. (2023). Doing strategic information systems research for public value. Journal of Strategic Information Systems, 32, Article 101805. https://doi.org/10.10 16/j.jsis.2023.101805
Digital transformation of the public sector: Designing strategic information systems. (2024). Journal of Strategic Information Systems, 33, Article 101853. https://doi.org/10.10 16/j.jsis.2024.101853
Du, Y., Xu, J., & Yuan, X. (2025). How public digital governance system affects firms' digital technology innovation performance: Based on open innovation perspective. Technology in Society, 83, Article 103001. https://doi.org/10.1016/j.techsoc.2025.103001
Fontes, C., Hohma, E., Corrigan, C. C., & Lütge, C. (2022). AI-powered public surveillance systems: Why we (might) need them and how we want them. Technology in Society, 71, Article 102137. https://doi.org/10.1016/j.techsoc.2022.102137
Gwabavu, M., Makhado, A., Shakantu, W., Ramantswana, T., Mothapo, P., Ndandani, Z., & Mbanga, A. (2026). Building information modelling for public construction projects delivery. Strategic Business Research, 2, Article 100214. https://doi.org/ 10.1016/j.sbr.2026.100214
Holmström, J. (2026). Working with semantic machines: The role of semantic reconciliation in public sector data governance. Government Information Quarterly, 43, Article 102168. https://doi.org/10.1016/j.giq.2026.102168
Huang, Y., Xu, W., & Li, C. (2022a). Information integration framework for a public–private partnership system of an urban railway transit project (Part A: System architecture). Journal of Industrial Information Integration, 25, Article 100244. https://doi.org/10.1016/ j.jii.2021.100244
Huang, Y., Xu, W., & Li, C. (2022b). Information integration framework for a public–private partnership system of an urban railway transit project (Part B: An empirical application). Journal of Industrial Information Integration, 25, Article 100245. https://doi.org/10.10 16/j.jii.2021.100245
Huy, P. Q., & Phuc, V. K. (2026). Digital environmental management accounting systems, sustainable energy transition, and carbon neutrality in Vietnamese public-sector organizations: Evidence from a sample predominantly drawn from education and training institutions. Strategic Business Research, 2, Article 100249. https://doi.org/10.1016/j.s br.2026.100249
Khorana, S., Caram, S., & Rana, N. P. (2024). Measuring public procurement transparency with an index: Exploring the role of e-GP systems and institutions. Government Information Quarterly, 41, Article 101952. https://doi.org/10.1016/j.giq.2024.101952
Kim, M., & Park, W. (2026). Strengthening e-government's impact on corruption perception: The moderating role of Financial Management Information Systems (FMIS). Government Information Quarterly, 43, Article 102167. https://doi.org/10.1016/j.giq.2026.102167
Liu, Z., Yu, B., Zhang, L., & Sun, Y. (2025). Resilience enhancement of multi-modal public transportation system via electric bus network redesign. Transportation Research Part E: Logistics and Transportation Review, 193, article 103810. https://doi.org/10.10 16/j.tre.2024.103810
Lock, I. (2023). Conserving complexity: A complex systems paradigm and framework to study public relations' contribution to grand challenges. Public Relations Review, 49, article 102310. https://doi.org/10.1016/j.pubrev.2 023.102310
Lopreite, M., Misuraca, M., & Puliga, M. (2024). Outbreak and integration of social media in public health surveillance systems: A policy review through BERT embedding technique. Socio-Economic Planning Sciences, 95, Article 101995. https://doi.org/10.1016/j. seps.2024.101995
Luan, X., Eikenbroek, O. A. L., Corman, F., & van Berkum, E. C. (2024). Passenger social rerouting strategies in capacitated public transport systems. Transportation Research Part E: Logistics and Transportation Review, 188, Article 103598. https://doi.org/10.10 16/j.tre.2024.103598
Madsen, C. Ø., Melin, U., & Larsson, K. K. (2026). Hybrid bureaucracy: The relationship between digital technologies and institutional arrangements in public welfare agencies. Government Information Quarterly, 43, Article 102166. https://doi.org/10.1016/j.g iq.2026.102166
Martínez, R. (2026). Mobility-system compatibility and bus underuse in Ho Chi Minh City: Explaining elastic mobility mismatch. Cities, 179, Article 107588. https://doi.org/10.10 16/j.cities.2026.107588
Merisalo, M., Pihlajamaa, M., Uyarra, E., Valovirta, V., & Oksanen, J. (2026). Scaling innovation through public procurement: Market acceleration, building, and transformation. Research Policy, 55, Article 105563. https://doi.org/10.1016/j.respol.2026.105563
Mohri, S. S., Nassir, N., Thompson, R. G., Sauri Lavieri, P., & Ghaderi, H. (2025). Crowd-shipping systems with public transport passengers: Operational planning. Transportation Research Part E: Logistics and Transportation Review, 194, Article 103916. https://doi.org/10.1016/ j.tre.2024.103916
Pham, H., Le, T., Huynh, N., Chu, T., Pham, H., Quang, H. T., & Dao, S. (2026). Optimizing medical waste collection in urban systems: A constraint programming approach for sustainable public sector decision-making. Socio-Economic Planning Sciences, 104, Article 102434. https://doi.org/1 0.1016/j.seps.2026.102434
Qin, Y., Huang, W., Li, Z., & Zhang, H. (2026). When the state buys: Public procurement and supplier climate risk transparency. Research in International Business and Finance, 89, Article 103480. https://doi.org/10.101 6/j.ribaf.2026.103480
Ribeiro, D., Fonte, V., Ramos, L. F., & Silva, J. M. (2025). Assessing the information security posture of online public services worldwide: Technical insights, trends, and policy implications. Government Information Quarterly, 42, Article 102031. https://doi.org/10.10 16/j.giq.2025.102031
Riihimäki, E., & Pekkola, S. (2021). Public buyer's concerns influencing the early phases of information system acquisition. Government Information Quarterly, 38, Article 101595. https://doi.org/10.1016/j.giq.2021.101595
Sampaio, I. G. B., Andrade, E. de O., Fontes, S. de S. B., Bernardini, F. C., & Viterbo, J. (2026). Trustworthy AI in public administration: The PRO-Trust pipeline for ethical fraud detection in public procurement. Government Information Quarterly, 43, Article 102157. https://doi.org/10.1016/j.giq. 2026.102157
Siciliani, L., Taccardi, V., Basile, P., Di Ciano, M., & Lops, P. (2023). AI-based decision support system for public procurement. Information Systems, 119, Article 102284. https://doi.org/ 10.1016/j.is.2023.102284
Sinha, P., Haferkamp, J., Ulmer, M. W., & Wallace, S. W. (2026). Dynamic control of ticket inspectors in public transportation systems. Omega, 143, Article 103547. https://doi.org /10.1016/j.omega.2026.103547
Stojcic, N. (2024). Innovation failure, training for innovative activities and public support for innovation: Multi-annual evidence from emerging European innovation systems. Research Policy, 53, Article 105059. https://doi.org/10.1016/j.respol.2024.105059
Susha, I., Knüpling, L., & Leifeld, P. (2026). Business-to-government data sharing for public interest: Coalitions and their policy beliefs in the shaping of the EU Data Act. Government Information Quarterly, 43(4), Article 102188. https://doi.org/10.1016/j.giq.2026.102188
Tarabichi, H., Schildt, H., & Kodeih, F. (2025). Public sector innovation through nested experimental spaces: Reinventing the immigrant integration system. Research Policy, 54, Article 105255. https://doi.org/10.1016/j.respol.202 5.105255
Thabit, S., Degkwitz, T., Fadmastuti, M., & Mora, L. (2026). Decentralization in public sector data platforms: A pathway to enhancing public value? Government Information Quarterly, 43, Article 102149. https://doi.org/10.1016/j.giq.2026.102149
Tsai, P.-H., Chen, C.-J., & Lu, Y.-S. (2026). Marketing public policy in the digital age: Government strategies for effective new media engagement under Marketing 4.0. Socio-Economic Planning Sciences, 105, Article 102468. https://doi.org/10.1016/j.seps.2026.102468
Wang, Y., Sun, X., Xiong, W., & Onishi, M. (2026). Beyond technology: Exploring public value creation mechanisms and outcomes in platform-to-government data sharing. Government Information Quarterly, 43, Article 102129. https://doi.org/10.1016/j.giq.2026.102129
Wang, Y., & Tang, Y. (2026). Will embedding algorithms into performance appraisals influence the configuration of organizational authority? Experimental evidence from the public sector. International Journal of Information Management, 91, Article 103109. https://doi.org/10.1016/j.ijin fomgt.2026.103109
Wang, Z., An, K., & Correia, G. H. de A. (2025). Optimizing a modular autonomous vehicle hub-and-spoke public transportation system: Routing, scheduling, and repositioning. Transportation Research Part E: Logistics and Transportation Review, 201, Article 104251. https://doi.org/10.1016 /j.tre.2025.104251
Wang, Z., Lu, Z., Wang, J., & Hansen, P. (2026). Information boundary spanning and digital innovation: The role of CIO-enabled information systems orchestration in open innovation ecosystems. International Journal of Information Management, 89, Article 103067. https://doi.org/10.1 016/j.ijinfomgt.2026.103067
Wu, X., Zhang, D., & Wu, Z. (2024). Registration system reform and initial public offering ownership preference: Evidence from China. China Journal of Accounting Research, 17, Article 100343. https://doi.org/10.1016/ J.Cjar.2024.100343
Xu, X., Huang, A., Jiang, Y., Xu, Q., Qi, G., & Shalaby, A. (2026). Assessing the dynamic robustness of higher-order multi-modal public transit network considering passenger preference choices. Transportation Research Part E: Logistics and Transportation Review, 216, Article 105237. https://doi.org/10.1016/j.tre.2026.105237
Zyzak, B., & Farsund, A. A. (2026). Coordination of complex systems: The case of public policy meta-organisations. European Management Journal, 44, 333–343. https://doi.org/ 10.1016/j.emj.2025.02.004
Arnold, V., Guggenberger, T., Stramm, J., & Urbach, N. (2026). Designing a blockchain-based information system for procurement processes—Balancing decentralization, scalability, and security while maintaining privacy. Information Systems, 140, Article 102723. https://doi.org/10.1016/j.is.2026.1 02723
Berman, A., de Fine Licht, K., & Carlsson, V. (2024). Trustworthy AI in the public sector: An empirical analysis of a Swedish labor market decision-support system. Technology in Society, 76, Article 102471. https://doi.org/1 0.1016/j.techsoc.2024.102471
Bhasin, S., Sood, A., Sharma, S., Jacob, P., & Bolia, N. (2026). Optimization of food grain movement for the public distribution system: Case of a hilly region. Socio-Economic Planning Sciences, 105, Article 102467. https://doi.org/ 10.1016/j.seps.2026.102467
Busco, C., González, F., Carmona, P., Cancino, A., & Alonso, B. (2023). Social exclusion and the public bus system in Santiago, Chile. Cities, 132, Article 104092. https://doi.org/ 10.1016/j.cities.2022.104092
Chen, J., Gong, P., Hu, M., Han, W., Wang, H., Li, P., & Zhu, J. (2026). Deciphering public health policy affairs on urban greenspaces development: A decade of demand-side suggestions from China's two sessions system. Cities, 174, Article 107040. https://doi.org/10.1016/j.cit ies.2026.107040
Chen, S., Tang, T., & Liu, Z. (2026). Promoting urban–rural equality: The impact of government digital transformation on public service equality through fiscal decentralization. Technology in Society, 87, Article 103413. https://doi.org/10.1016/j.techsoc.2026.103413
Chen, T., Gil-Garcia, J. R., & Gasco-Hernandez, M. (2026). Citizens' perceptions of accountability in AI-based public sector decision making. Government Information Quarterly, 43, Article 102189. https://doi.org/10.1016/j.giq.2 026.102189
Chung, J., Ko, J., Yao, E., & Park, J. (2026). Comparing idle times of public bicycles in Beijing's free-floating and Seoul's dock-based systems. Cities, 169, Article 106564. https://doi.org/10.1016/j.cities.2025.106564
Conway, R. (2026). What role can design play in enabling missions to emerge as an alternative investment logic in public innovation systems? She Ji: The Journal of Design, Economics, and Innovation, 12(2), 231–250. https://doi.org/10.1016/j.sheji.2026.04.004
Dadashpoor, H., & Sheydayi, A. (2026). Public interest or elite consensus? Contextualizing the construction of public interest in Tehran's urban planning system. Cities, 174, Article 106989. https://doi.org/10.1016/j.cities 2026.106989
Delfos, J., Zuiderwijk, A. M. G., van Cranenburgh, S., Chorus, C. G., & Dobbe, R. (2024). Integral system safety for machine learning in the public sector: An empirical account. Government Information Quarterly, 41, Article 101963. https://doi.org/10.1016/j.giq.20 24.101963
Desouza, K. C., & Dawson, G. S. (2023). Doing strategic information systems research for public value. Journal of Strategic Information Systems, 32, Article 101805. https://doi.org/10.10 16/j.jsis.2023.101805
Digital transformation of the public sector: Designing strategic information systems. (2024). Journal of Strategic Information Systems, 33, Article 101853. https://doi.org/10.10 16/j.jsis.2024.101853
Du, Y., Xu, J., & Yuan, X. (2025). How public digital governance system affects firms' digital technology innovation performance: Based on open innovation perspective. Technology in Society, 83, Article 103001. https://doi.org/10.1016/j.techsoc.2025.103001
Fontes, C., Hohma, E., Corrigan, C. C., & Lütge, C. (2022). AI-powered public surveillance systems: Why we (might) need them and how we want them. Technology in Society, 71, Article 102137. https://doi.org/10.1016/j.techsoc.2022.102137
Gwabavu, M., Makhado, A., Shakantu, W., Ramantswana, T., Mothapo, P., Ndandani, Z., & Mbanga, A. (2026). Building information modelling for public construction projects delivery. Strategic Business Research, 2, Article 100214. https://doi.org/ 10.1016/j.sbr.2026.100214
Holmström, J. (2026). Working with semantic machines: The role of semantic reconciliation in public sector data governance. Government Information Quarterly, 43, Article 102168. https://doi.org/10.1016/j.giq.2026.102168
Huang, Y., Xu, W., & Li, C. (2022a). Information integration framework for a public–private partnership system of an urban railway transit project (Part A: System architecture). Journal of Industrial Information Integration, 25, Article 100244. https://doi.org/10.1016/ j.jii.2021.100244
Huang, Y., Xu, W., & Li, C. (2022b). Information integration framework for a public–private partnership system of an urban railway transit project (Part B: An empirical application). Journal of Industrial Information Integration, 25, Article 100245. https://doi.org/10.10 16/j.jii.2021.100245
Huy, P. Q., & Phuc, V. K. (2026). Digital environmental management accounting systems, sustainable energy transition, and carbon neutrality in Vietnamese public-sector organizations: Evidence from a sample predominantly drawn from education and training institutions. Strategic Business Research, 2, Article 100249. https://doi.org/10.1016/j.s br.2026.100249
Khorana, S., Caram, S., & Rana, N. P. (2024). Measuring public procurement transparency with an index: Exploring the role of e-GP systems and institutions. Government Information Quarterly, 41, Article 101952. https://doi.org/10.1016/j.giq.2024.101952
Kim, M., & Park, W. (2026). Strengthening e-government's impact on corruption perception: The moderating role of Financial Management Information Systems (FMIS). Government Information Quarterly, 43, Article 102167. https://doi.org/10.1016/j.giq.2026.102167
Liu, Z., Yu, B., Zhang, L., & Sun, Y. (2025). Resilience enhancement of multi-modal public transportation system via electric bus network redesign. Transportation Research Part E: Logistics and Transportation Review, 193, article 103810. https://doi.org/10.10 16/j.tre.2024.103810
Lock, I. (2023). Conserving complexity: A complex systems paradigm and framework to study public relations' contribution to grand challenges. Public Relations Review, 49, article 102310. https://doi.org/10.1016/j.pubrev.2 023.102310
Lopreite, M., Misuraca, M., & Puliga, M. (2024). Outbreak and integration of social media in public health surveillance systems: A policy review through BERT embedding technique. Socio-Economic Planning Sciences, 95, Article 101995. https://doi.org/10.1016/j. seps.2024.101995
Luan, X., Eikenbroek, O. A. L., Corman, F., & van Berkum, E. C. (2024). Passenger social rerouting strategies in capacitated public transport systems. Transportation Research Part E: Logistics and Transportation Review, 188, Article 103598. https://doi.org/10.10 16/j.tre.2024.103598
Madsen, C. Ø., Melin, U., & Larsson, K. K. (2026). Hybrid bureaucracy: The relationship between digital technologies and institutional arrangements in public welfare agencies. Government Information Quarterly, 43, Article 102166. https://doi.org/10.1016/j.g iq.2026.102166
Martínez, R. (2026). Mobility-system compatibility and bus underuse in Ho Chi Minh City: Explaining elastic mobility mismatch. Cities, 179, Article 107588. https://doi.org/10.10 16/j.cities.2026.107588
Merisalo, M., Pihlajamaa, M., Uyarra, E., Valovirta, V., & Oksanen, J. (2026). Scaling innovation through public procurement: Market acceleration, building, and transformation. Research Policy, 55, Article 105563. https://doi.org/10.1016/j.respol.2026.105563
Mohri, S. S., Nassir, N., Thompson, R. G., Sauri Lavieri, P., & Ghaderi, H. (2025). Crowd-shipping systems with public transport passengers: Operational planning. Transportation Research Part E: Logistics and Transportation Review, 194, Article 103916. https://doi.org/10.1016/ j.tre.2024.103916
Pham, H., Le, T., Huynh, N., Chu, T., Pham, H., Quang, H. T., & Dao, S. (2026). Optimizing medical waste collection in urban systems: A constraint programming approach for sustainable public sector decision-making. Socio-Economic Planning Sciences, 104, Article 102434. https://doi.org/1 0.1016/j.seps.2026.102434
Qin, Y., Huang, W., Li, Z., & Zhang, H. (2026). When the state buys: Public procurement and supplier climate risk transparency. Research in International Business and Finance, 89, Article 103480. https://doi.org/10.101 6/j.ribaf.2026.103480
Ribeiro, D., Fonte, V., Ramos, L. F., & Silva, J. M. (2025). Assessing the information security posture of online public services worldwide: Technical insights, trends, and policy implications. Government Information Quarterly, 42, Article 102031. https://doi.org/10.10 16/j.giq.2025.102031
Riihimäki, E., & Pekkola, S. (2021). Public buyer's concerns influencing the early phases of information system acquisition. Government Information Quarterly, 38, Article 101595. https://doi.org/10.1016/j.giq.2021.101595
Sampaio, I. G. B., Andrade, E. de O., Fontes, S. de S. B., Bernardini, F. C., & Viterbo, J. (2026). Trustworthy AI in public administration: The PRO-Trust pipeline for ethical fraud detection in public procurement. Government Information Quarterly, 43, Article 102157. https://doi.org/10.1016/j.giq. 2026.102157
Siciliani, L., Taccardi, V., Basile, P., Di Ciano, M., & Lops, P. (2023). AI-based decision support system for public procurement. Information Systems, 119, Article 102284. https://doi.org/ 10.1016/j.is.2023.102284
Sinha, P., Haferkamp, J., Ulmer, M. W., & Wallace, S. W. (2026). Dynamic control of ticket inspectors in public transportation systems. Omega, 143, Article 103547. https://doi.org /10.1016/j.omega.2026.103547
Stojcic, N. (2024). Innovation failure, training for innovative activities and public support for innovation: Multi-annual evidence from emerging European innovation systems. Research Policy, 53, Article 105059. https://doi.org/10.1016/j.respol.2024.105059
Susha, I., Knüpling, L., & Leifeld, P. (2026). Business-to-government data sharing for public interest: Coalitions and their policy beliefs in the shaping of the EU Data Act. Government Information Quarterly, 43(4), Article 102188. https://doi.org/10.1016/j.giq.2026.102188
Tarabichi, H., Schildt, H., & Kodeih, F. (2025). Public sector innovation through nested experimental spaces: Reinventing the immigrant integration system. Research Policy, 54, Article 105255. https://doi.org/10.1016/j.respol.202 5.105255
Thabit, S., Degkwitz, T., Fadmastuti, M., & Mora, L. (2026). Decentralization in public sector data platforms: A pathway to enhancing public value? Government Information Quarterly, 43, Article 102149. https://doi.org/10.1016/j.giq.2026.102149
Tsai, P.-H., Chen, C.-J., & Lu, Y.-S. (2026). Marketing public policy in the digital age: Government strategies for effective new media engagement under Marketing 4.0. Socio-Economic Planning Sciences, 105, Article 102468. https://doi.org/10.1016/j.seps.2026.102468
Wang, Y., Sun, X., Xiong, W., & Onishi, M. (2026). Beyond technology: Exploring public value creation mechanisms and outcomes in platform-to-government data sharing. Government Information Quarterly, 43, Article 102129. https://doi.org/10.1016/j.giq.2026.102129
Wang, Y., & Tang, Y. (2026). Will embedding algorithms into performance appraisals influence the configuration of organizational authority? Experimental evidence from the public sector. International Journal of Information Management, 91, Article 103109. https://doi.org/10.1016/j.ijin fomgt.2026.103109
Wang, Z., An, K., & Correia, G. H. de A. (2025). Optimizing a modular autonomous vehicle hub-and-spoke public transportation system: Routing, scheduling, and repositioning. Transportation Research Part E: Logistics and Transportation Review, 201, Article 104251. https://doi.org/10.1016 /j.tre.2025.104251
Wang, Z., Lu, Z., Wang, J., & Hansen, P. (2026). Information boundary spanning and digital innovation: The role of CIO-enabled information systems orchestration in open innovation ecosystems. International Journal of Information Management, 89, Article 103067. https://doi.org/10.1 016/j.ijinfomgt.2026.103067
Wu, X., Zhang, D., & Wu, Z. (2024). Registration system reform and initial public offering ownership preference: Evidence from China. China Journal of Accounting Research, 17, Article 100343. https://doi.org/10.1016/ J.Cjar.2024.100343
Xu, X., Huang, A., Jiang, Y., Xu, Q., Qi, G., & Shalaby, A. (2026). Assessing the dynamic robustness of higher-order multi-modal public transit network considering passenger preference choices. Transportation Research Part E: Logistics and Transportation Review, 216, Article 105237. https://doi.org/10.1016/j.tre.2026.105237
Zyzak, B., & Farsund, A. A. (2026). Coordination of complex systems: The case of public policy meta-organisations. European Management Journal, 44, 333–343. https://doi.org/ 10.1016/j.emj.2025.02.004
Published
2026-11-10
How to Cite
Farhana, D., & Fuadah, L. L. (2026). The Role of Information Systems in Public Financial Management: A Systematic Literature Review of Digital Accounting, Budgeting, and Accountability. International Journal of Education, Vocational and Social Science , 5(04), 5271-5297. https://doi.org/10.63922/ijevss.v5i04.7362
Contact Person +6282139474255
Email : ijevss@citakonsultindo.or.id / editor.ijevss@gmail.com
