Work

Conceptualizing the Digital Accountability in Fiscal Systems via Governance Framework for Enhancing Financial Integrity

Year: 2025

Type: article

Abstract: The digitalization of fiscal systems worldwide is fundamentally reshaping the landscape of public financial management, providing significant opportunities for efficiency, transparency, and accountability.However, these technological advancements simultaneously introduce complexities in ensuring robust governance mechanisms and maintaining financial integrity.This conceptual paper explores the governance challenges and opportunities inherent in digital fiscal systems, proposing a comprehensive framework aimed at embedding digital accountability.The framework integrates institutional governance, technological safeguards, and participatory practices as essential pillars.It argues that digital accountability must become central to governance reform efforts in fiscal management to build resilient, transparent, and trusted public financial ecosystems.

Source: International Journal of Academic Research in Progressive Education and Development

DOI: 10.6007/ijarped/v14-i3/26617

Authors: Nurhidayah Binti Yahya, Farah Aida Ahmad Nadzri, Mohammad Reyad Hossain

Institution: Daffodil International University

Language: English

Topic: E-Government and Public Services

Subfield: Political Science and International Relations

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

Funder: Universiti Teknologi MARA