The Influence of Regional Financial Accounting Systems on The Accountability of Regional Financial Management: A Systematic Literature Review

Bambang  Subiyanto; Syamsudin; Khairul Saleh L.  Tobing; Kumba  Digdowiseiso

doi:10.59889/ijembis.v3i2.251

Authors

Bambang Subiyanto National University, Jakarta
Syamsudin National University, Jakarta
Khairul Saleh L. Tobing
Kumba Digdowiseiso National University, Jakarta

DOI:

https://doi.org/10.59889/ijembis.v3i2.251

Keywords:

Accounting, Regional Finance, Accessibility of Financial Reports

Abstract

This research presents the results of a literature study regarding the influence of regional financial accounting systems on regional financial management accountability. The research method used was a Systematic Literature Review (SLR), which involved identifying 10 accredited national journals with the keywords "regional financial accounting system" and "regional financial management accountability". The results of the analysis show that the regional financial accounting system has a positive effect on the accountability of regional financial management. Research also highlights the importance of factors such as financial report accessibility, internal control, transparency, and competency in enhancing accountability. The government's internal control system plays an important moderating role. This study provides in-depth insight into the complexity of factors that influence regional financial management accountability in various regional government contexts

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