STRENGTHENING ACCOUNTABILITY AND GOVERNANCE OF DISASTER FUNDS THROUGH PUBLIC SECTOR DISASTER ACCOUNTING PRACTICES
Keywords:
Disaster Accounting, Public Sector Governance, Accountability, Adaptive Governance, Digital TransformationAbstract
This study examines the role of public sector disaster accounting practices in strengthening accountability and governance of disaster funds through adaptive governance and digital transformation approaches. The study emphasizes the importance of transparent financial management, collaborative governance, and sustainable public administration in disaster management systems. This research employed a qualitative approach using a literature study method. Data were collected from international journals, academic books, conference proceedings, and scientific publications related to disaster accounting, public sector governance, adaptive governance, digital transformation, and sustainability governance. The collected literature was analyzed using descriptive qualitative analysis through data reduction, thematic classification, conceptual interpretation, and synthesis of previous research findings. The analysis focused on identifying the relationship between disaster accounting practices, governance accountability, adaptive governance, and digital transformation in disaster fund administration. The findings indicate that public sector disaster accounting practices significantly strengthen accountability and transparency in disaster fund management through integrated financial reporting, real-time monitoring, and digital governance systems. Adaptive governance improves institutional flexibility, stakeholder coordination, and operational responsiveness during disaster situations. The study concludes that public sector disaster accounting practices supported by adaptive governance and digital transformation provide an effective framework for improving accountability, transparency, and sustainability in disaster fund governance
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