<![CDATA[Digital transformation has fundamentally reshaped public financial management (PFM), increasing the need for transparent, accountable, and high-quality financial reporting. Although previous studies have examined digital PFM, accrual accounting, and public accountability, limited research has integrated these perspectives, particularly within local governments and from the perspective of Sharia accountability. This study addresses this gap through a Structured Literature Review (SLR) of peer-reviewed articles and international policy reports published between 2016 and 2025. The review employed a transparent and replicable search strategy, followed by thematic coding and qualitative synthesis to identify key research themes, implementation challenges, and future research directions. The findings reveal that successful accrual accounting implementation depends not only on regulatory compliance but also on digital PFM capability, effective internal controls, organizational competence, and sound institutional governance. Digital financial management systems improve reporting quality by enhancing data integration, process automation, and auditability; however, their effectiveness relies on robust governance structures, reliable data, and continuous professional capacity development. The review further highlights that Sharia accountability complements conventional public accountability by emphasizing transparency, stewardship (amanah), ethical governance, and compliance with Islamic principles. This study contributes by proposing an integrative conceptual framework linking digital PFM capability, accrual accounting quality, fiscal transparency, and Sharia accountability. It also identifies key mediating and moderating mechanisms influencing accountability outcomes and outlines a future research agenda for digital governance reforms in local governments. The findings provide practical insights for policymakers, regulators, auditors, and public-sector managers seeking to strengthen public financial governance in the digital era. Keywords: Third-Party Funds; Murabahah Financing; Profitability; Return on Assets; Bank Muamalat Indonesia]]>
