<![CDATA[Accountability in village financial management has evolved from formal administrative compliance toward a governance model that synergizes technical accounting standards, community participation, and digital transformation. This article presents a narrative literature review synthesizing twenty-five recent studies (2020–2026) on the determinants, challenges, and future directions of village financial accountability, with particular attention to the Indonesian context. The review finds that apparatus competence, village government commitment, oversight by the Village Consultative Body, and internal control systems are consistently positive determinants of accountability, with transparency frequently operating as a mediating rather than a uniformly direct driver. Persistent challenges include limited human-resource capacity, uneven community participation, weak sanction enforcement, and frequent regulatory change. Digital systems such as Siskeudes have measurably improved reporting transparency, yet theoretical integration between local governance traditions and digital innovation remains underdeveloped. The review concludes that future research should move toward contextualized digital governance frameworks, sociocultural integration, impact-based evaluation metrics, and models of social accountability that complement formal administrative mechanisms.]]>
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