Specialized Scientific Quarterly Journal of Accounting Strategies

Increasing public sector accountability through system integrity, internal control system, and leadership practices: A review of studies

Document Type : case-study

Authors

Maryam Sohrabi 1
kobra sohrabi 2

1 university of tehran

2 Payam Noor university

Abstract
Currently, governance in public administration has become a global issue as a result of the continuous flow of governance failures, fraud, inefficiency, corruption, and weak internal control and financial management. Public sectors around the world are currently under pressure to account for the sources and uses of public resources as well as to improve performance in their service delivery. It is now considered as a public right to monitor the transparency and efficiency of public administration. To ensure good governance, it is very essential to understand how to improve accountability in the public sector. Therefore, to enhance accountability in the public sector, the present study discusses the literature review on internal organizational factors that affect accountability, integrity system, internal control system, and leadership quality. This study can help policy makers to create greater accountability among various public sector departments and organizations.

Keywords

Public sector accountability
economic enterprise
principles of good governance
internal control system
Subjects