Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal West Science Interdisciplinary Studies West Science Accounting and Finance West Science Interdisciplinary Studies
Muchriana Muchran
Master of Accounting Program, Muhammadiyah University, Makassar, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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A Review on the Role of IT Application Controls in Mitigating Data Discrepancies in Government Financial Reporting Andi Kartika Kusnasriyanti; Muchriana Muchran; Ramly Ramly
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2685

Abstract

This systematic literature review examines the role of Information Technology Application Controls (ITACs) in mitigating data discrepancies within government financial reporting. Recognizing that reliable financial data is a cornerstone of public accountability and fiscal governance, this review synthesizes empirical and conceptual research to analyze the function of automated controls in ensuring data accuracy, completeness, and validity. The findings, derived from a rigorous PRISMA-guided analysis of 22 studies, elucidate the causal mechanisms through which ITACs operate, namely, via preventive (e.g., input validation), detective (e.g., anomaly detection), and corrective (e.g., automated reconciliation) pathways. However, the literature specifically cataloging the most frequent ITAC types in government systems remains limited, instead highlighting the growing role of advanced technologies like blockchain and AI. The review further identifies significant implementation challenges unique to the public sector, including fragmented IT infrastructures, resource constraints, and bureaucratic resistance. Critical success factors for effective ITAC deployment emphasize strong top-management support, staff capacity building, and alignment with established governance frameworks like COBIT. The study concludes that mitigating data discrepancies requires a holistic strategy where technical controls are synergistically supported by robust governance and continuous organizational learning to enhance the integrity and reliability of public financial statements.
IT GRC Maturity on Organizational Performance and Financial Reporting Quality: A Systematic Review Sakia Putri Samsul; Muchriana Muchran; Ramly Ramly
West Science Interdisciplinary Studies Vol. 3 No. 12 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i12.2527

Abstract

This systematic literature review synthesizes extant research to elucidate the relationship between Information Technology Governance, Risk, and Compliance (IT GRC) maturity and its impacts on organizational performance and financial reporting quality. Guided by the PRISMA framework, the review analyzes 22 publications from 2021–2025. The findings reveal that IT GRC maturity significantly enhances organizational performance, primarily mediated through improved internal control effectiveness and strategic alignment, leading to superior financial and operational outcomes. Furthermore, it directly elevates financial reporting quality by mitigating material weaknesses and constraining earnings management, thereby strengthening financial integrity. The synthesis constructs an integrated framework demonstrating that mature IT GRC acts as a critical socio-technical determinant, translating governance structures into tangible value. However, the review identifies that these benefits are contingent upon overcoming integration challenges related to strategic alignment and human capital. The study concludes by recommending a holistic approach that synchronizes technology, processes, and skilled personnel, and highlights key avenues for future empirical research to further delineate these complex relationships.
IT GRC Maturity on Organizational Performance and Financial Reporting Quality: A Systematic Review Sakia Putri Samsul; Muchriana Muchran; Ramly Ramly
West Science Interdisciplinary Studies Vol. 3 No. 12 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i12.2527

Abstract

This systematic literature review synthesizes extant research to elucidate the relationship between Information Technology Governance, Risk, and Compliance (IT GRC) maturity and its impacts on organizational performance and financial reporting quality. Guided by the PRISMA framework, the review analyzes 22 publications from 2021–2025. The findings reveal that IT GRC maturity significantly enhances organizational performance, primarily mediated through improved internal control effectiveness and strategic alignment, leading to superior financial and operational outcomes. Furthermore, it directly elevates financial reporting quality by mitigating material weaknesses and constraining earnings management, thereby strengthening financial integrity. The synthesis constructs an integrated framework demonstrating that mature IT GRC acts as a critical socio-technical determinant, translating governance structures into tangible value. However, the review identifies that these benefits are contingent upon overcoming integration challenges related to strategic alignment and human capital. The study concludes by recommending a holistic approach that synchronizes technology, processes, and skilled personnel, and highlights key avenues for future empirical research to further delineate these complex relationships.
Co-Authors Andi Kartika Kusnasriyanti Ramly Ramly Sakia Putri Samsul