Review
Open access
Sep 2026
Rethinking Public Sector Accountability in Digital Transformation: A Critical Integrative Review
It is argued that digital accountability is not merely a technical outcome of adopting new tools, but a socio-technical process shaped by institutional design, human capacity, ethical safeguards, data practices, and inclusive governance.
I. Wijaya, Suprapto Suprapto, B. Rakhman et al.
· Australasian Accounting, Bus... · 0 citations