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Jenita Sumari

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Review Open access Oct 2026

Government Accounting Reform and Public Accountability: A Systematic Review of Themes, Methods, and Institutional Conditions

Government accounting reforms promise more transparent, comparable, and decision-useful public financial information, yet evidence on their governance effects remains fragmented. This systematic literature review synthesizes 137 studies on IPSAS, accrual accounting, financial reporting, auditing, and related public-sec...

Jenita Sumari, Henri Prasetyo, Amiruddin et al. · 0 citations

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