<![CDATA[Purpose – This study synthesizes evidence on the role of internal control in government asset management, identifies supporting factors, and develops a research agenda from an accounting perspective, particularly regarding public accountability and asset-management effectiveness. Design/methodology/approach – A systematic literature review was conducted using PRISMA 2020 reporting principles. The search primarily used Google Scholar for publications from 2016–2026. From 70 records identified for screening, 29 eligible empirical or peer-reviewed studies were included in the synthesis. The analysis employed thematic synthesis, outcome classification, and methodological appraisal. Findings – The findings indicate that internal control is associated with accounting-information reliability, asset administration, safeguarding, compliance, and accountability. Human-resource competence, information technology, leadership, organizational commitment, and governance serve as supporting factors. However, evidence regarding asset utilization, maintenance efficiency, productivity, and public-service contributions remains limited. Accounting-information quality is identified as a potential connecting mechanism requiring further empirical testing. Originality/value – This study contributes to government accounting literature by classifying asset-management effectiveness into distinct outcome domains and identifying gaps in existing research. It proposes future research directions, including longitudinal testing of accounting-information quality as a mediating pathway and the development of multidimensional measures of government asset-management effectiveness.]]>
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