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

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.