Accounting role and accountability in the public sector

Abstract

A conceptual framework for public sector financial reporting that specifies the accounting information provided for both decision-making and accountability purposes. This article aims to analyze the nature of accountability and the requirements of an accounting information system to meet accountability requirements. The results show that accounting has a role as a means of implementing accountability in the public sector. Therefore, public sector accounting information should be given greater priority for accountability purposes. That is, accounting information provided for accountability purposes must include non-financial information, they must also meet the requirements of being easier to understand and use to evaluate the performance of public organizations.