GOVERNMENT AGENCY ACCOUNTABILITY PERFORMANCE VIEWED FROM BUDGET ACCURACY AND THE EFFECTIVENESS OF ACCOUNTING CONTROL SYSTEMS
Keywords:
Government Agency Accountability, Budget Accuracy, Accounting Control Systems, Adaptive Governance, Digital TransformationAbstract
This study examines government agency accountability performance viewed from budget accuracy and the effectiveness of accounting control systems within the framework of adaptive governance and digital transformation. 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 public sector accountability, budgeting systems, accounting control mechanisms, governance quality, and digital transformation. The collected literature was analyzed using descriptive qualitative analysis through thematic classification, conceptual interpretation, comparative analysis, and synthesis of previous research findings. The analysis focused on identifying the relationship between budget accuracy, accounting control system effectiveness, and accountability performance in government agencies. The findings indicate that budget accuracy significantly improves accountability performance through enhanced financial transparency, operational efficiency, governance legitimacy, and evidence-based decision-making. Effective accounting control systems also strengthen governance quality by improving financial supervision, preventing fraud, supporting digital financial reporting, and enhancing institutional coordination. The study concludes that budget accuracy and effective accounting control systems are essential determinants of government agency accountability performance and sustainable governance quality in public sector institutions
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