Jul 2026· Jurnal Indovisi· Vol 8, pp. 60-72· 0 citations
TL;DR
The proposed Digital Transformation Strategy Framework integrates technological, governance, institutional, transparency, and efficiency dimensions into a unified model for public asset management, providing practical and theoretical guidance for strengthening transparency, efficiency, accountability, and public value creation.
Abstract
Digital transformation has become a strategic priority for improving governance, accountability, and operational effectiveness in the public sector. However, evidence on its role in enhancing transparency and efficiency in public asset management remains fragmented. This study aimed to synthesize digital transformation strategies for improving public asset management. A qualitative Systematic Literature Review (SLR) following the PRISMA 2020 guidelines was conducted using 52 peer-reviewed studies published between 2015 and 2025. The included studies were critically appraised, and thematic coding achieved substantial inter-rater reliability (Cohen's κ = 0.84). The analysis identified five strategic dimensions: digital infrastructure, integrated asset information systems, data governance and interoperability, transparency enhancement, and efficiency enhancement. Integrated asset information systems and data governance emerged as the strongest enablers of transparency and operational efficiency. The proposed Digital Transformation Strategy Framework integrates technological, governance, institutional, transparency, and efficiency dimensions into a unified model for public asset management. These findings provide practical and theoretical guidance for strengthening transparency, efficiency, accountability, and public value creation.
Digital transformation represents a fundamental opportunity for organizations to incorporate sustainability criteria into their strategic decisions. In this context, IT governance and management frameworks—such as COBIT, ITIL, CMMI, and Six Sigma—provide structures to guide technology projects aligned with economic, environmental, and social objectives. This article presents a Systematic Literature Review (SLR) that analyzed 61 primary studies selected from 126 initial records. The research work was based on the Kitchenham methodology and the PRISMA 2020 statement; to identify how these technological governance and management frameworks act as facilitators in the adoption of sustainability indicators under GRI Standards. The results reveal a clear association between cost reduction and increased productivity within the economic dimension; waste reduction reflects progress in the environmental dimension; and the improvement of quality and value delivered to stakeholders aligns with the social dimension. In conclusion, sustainability is not an abstract concept, but a measurable result of mature process management; which allows organizations to make informed strategic decisions and communicate their performance in a comprehensive manner.
The development of e-government research in Qatar within the broader context of digital transformation under the Qatar National Vision 2030 is examined, revealing a strong dominance of technology adoption-oriented studies grounded in models such as the Technology Acceptance Model and the Unified Theory of Acceptance and Use of Technology.
M. F. Ashaari, Nouf Abdullah Al-Sulaiti, Ahmad Irdha Mokhtar· International Review of Mana...· 0 citations
Purpose: This paper repositions digital governance capability as a dynamic strategic capability enabling public institutions to govern emerging technologies effectively and sustain adaptability, resilience, and public service innovation under institutional and technological uncertainty.
Methodology: The study employed a conceptual analytical literature review informed by an interpretivist-constructivist orientation. Evidence was purposively collected from seven scholarly databases (Google Scholar, JSTOR, Scopus, ScienceDirect, SSRN, IEEE Xplore, and ProQuest) and five institutional repositories (OECD, UNESCO, World Bank, African Development Bank, and Smart Africa). Sources published mainly between 2000 and 2024, together with seminal pre-2000 theoretical works, were screened for relevance, methodological quality, geographic diversity, and alignment with the objectives. The evidence was analyzed through a three-stage thematic synthesis comprising initial coding, development of descriptive themes, and analytical interpretation across global, African, and Kenyan public-sector contexts.
Findings: Digital governance capability comprises six dimensions: digital oversight mechanisms, ethical and regulatory governance, data governance, cybersecurity governance, strategic digital alignment, and accountability and transparency mechanisms. Institutional pressures drive capability adoption while technological uncertainty demands adaptive governance responses. Governance capability mediates the relationship between environmental drivers and three outcomes, strategic adaptability, organizational resilience, and public service innovation moderated by leadership support, organizational learning culture, and digital readiness. Kenyan evidence from eCitizen, IFMIS, and KRA illustrates a progression from digital government through digital governance toward AI-enabled governance.
Unique Contribution to Theory, Practice, and Policy: The study advances an integrative framework bridging three governance theories within public sector digital transformation discourse. The six-dimension model offers public leaders an actionable governance diagnostic. For policy, it provides emerging economy governments, particularly Kenya a contextually grounded framework for designing national digital governance policies under institutional complexity.
Doreen Muriu· American Journal Of Strategi...· 0 citations
The Indonesian government has invested heavily in digital transformation to address persistent challenges in public service delivery, financial accountability, and bureaucratic efficiency. Despite growing adoption of technologies such as artificial intelligence, big data analytics, and e-government platforms, a systemic synthesis of how these digital tools collectively reshape governance and accountability mechanisms remains lacking. This systematic literature review followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. A structured search was conducted in the Scopus database for peer-reviewed, open-access, English-language journal articles published between 2016 and 2026, focusing explicitly on the Indonesian public sector. Out of 217 initially screened records, 10 studies met the eligibility criteria after title-abstract and full-text screening. Data were extracted using a standardized form, assessed for risk of bias, and synthesized thematically across the included studies. The synthesis identifies three interconnected mechanisms through which digitalization influences Indonesian public governance. First, digital technologies such as computer-assisted audit techniques, big data analytics, and artificial intelligence enhance financial fraud detection and oversight effectiveness, yet their full potential is constrained by incomplete regulatory frameworks for electronic evidence and insufficient auditor competence. Second, digital service innovations improve operational efficiency and public service quality, but these benefits are contingent upon adequate digital leadership, information technology governance, and a culture supportive of organizational change. Third, institutional reforms driven by integrated information systems strengthen transparency and accountability, while being significantly hindered by governance fragmentation, weak enforcement of interoperability standards, and persistent digital divides across regions. Successful digital transformation of the Indonesian public sector depends less on the mere acquisition of technology and more on synergistic institutional reforms, continuous human capacity building, and legal harmonization. These findings provide evidence-based guidance for policymakers and practitioners to align digital initiatives with the broader objectives of accountable, transparent, and responsive governance in developing economy contexts.
Background: Digital transformation, sustainability demands, and evolving governance standards have challenged financial reporting integrity. However, existing studies have largely examined governance, ESG disclosure, and digital technologies separately, resulting in fragmented perspectives that limit a comprehensive understanding of their interrelationships.
Objective: This study systematically reviews and synthesizes research on financial reporting integrity by examining how sustainability pressures, digital transformation, and governance mechanisms converge to reshape transparency and accountability in corporate reporting.
Methods: A Systematic Literature Review (SLR) guided by the PRISMA 2020 guidelines was conducted. Data were sourced from the Scopus database and covered publications from 2021 to 2025. Following rigorous inclusion and exclusion screening procedures, 28 peer-reviewed articles were selected from an initial pool of 713 records. The TCCM Framework (Theory, Context, Characteristics, and Methodology) was applied to classify, evaluate, and synthesize the research findings.
Results: Agency Theory and quantitative research methods dominate the field. Recent studies increasingly emphasize ESG disclosure, blockchain technology, and artificial intelligence (AI) as key determinants of transparency. Significant research gaps remain regarding cross-disciplinary approaches, emerging market contexts, and ethical risk assessments in digital reporting practices. This review reconceptualizes financial reporting integrity as a multidimensional socio-technical governance phenomenon shaped by governance accountability, sustainability legitimacy, and technological transparency.
Conclusion: Future research should adopt interdisciplinary, mixed-method, and cross-country research frameworks to investigate greenwashing mechanisms, digital reporting ethics, and the interplay between emerging regulatory frameworks, including the International Sustainability Standards Board (ISSB) Standards and IFRS Sustainability Disclosure Standards, and technological transformation within sustainability-oriented reporting environments.
Winda Wulandari, Sri Widyastuti, Harnovinsah Harnovinsah et al.· Inkubis Jurnal Ekonomi dan B...· 0 citations
: Against the backdrop of accelerating digital transformation and growing global emphasis on sustainable development, green mergers and acquisitions (M&A) have emerged as a strategic pathway for enterprises to achieve dual goals of value creation and environmental responsibility. This paper systematically analyzes the challenges confronting green M&A in the digital era from three dimensions: information asymmetry in target screening, integration complexity in post-merger ESG alignment, and the cost-benefit imbalance in strategic planning. Drawing on ESG frameworks and digital governance theory, the paper examines how ESG concepts can be embedded across the full M&A lifecycle — encompassing due diligence, risk management, and performance evaluation — and proposes targeted suggestions for enhancing green M&A ESG outcomes through standardized disclosure frameworks, lifecycle ESG integration, digital risk monitoring, and governance institutionalization. The aim is to provide theoretical and practical reference for enterprises and policymakers seeking to advance sustainable M&A practices in a digitally empowered governance environment.
Li Li· Accounting, Auditing and Fin...· 0 citations