Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting
Eli Safrida
Universitas Sumatera Utara, Indonesia
Economics, Econometrics & Finance

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Digital Transformation and Public-Sector Accounting: A Systematic Review of Accountability, Transparency, and Financial Reporting Eli Safrida; Erlina; Agung Wahyudhi Atmanegara
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 6 (2026): Volume 4, Issue 6, November 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i6.2142

Abstract

Purpose – To critically synthesise the assessed evidence on digital transformation and public-sector accounting.Design/methodology/approach – A preliminary systematic review of 51 provisionally included reports from 62 assessed reports. Thirty-one candidates remain pending and one report was not retrieved; independent human verification and search reconciliation are incomplete. These findings do not represent a completed systematic review.Findings – Evidence separates adoption intentions, prototype functionality, administrative accountability scores, citizen responsibility perceptions and implementation accounts. Capability, institutional authority, intermediaries and vendor arrangements condition potential benefits. Secondary and conceptual reports explain mechanisms without establishing general causal effects.Originality/value – A proposed framework separates digital capabilities, accounting mechanisms, accountability quality and public outcomes. Mediation and moderation pathways remain propositions requiring empirical validation.
Co-Authors Agung Wahyudhi Atmanegara Erlina