The Role of Public Sector Accounting Reforms in Enhancing Fiscal Discipline and Transparency in Government Agencies

Posted: Jan 27, 2023

• Sophia Nguyen
• Sophia Thompson
• Theodore Roberts

Abstract

This research investigates the transformative impact of public sector accounting reforms on fiscal discipline and transparency within government agencies, employing a novel methodological framework that integrates computational social science with traditional public administration analysis. Unlike previous studies that primarily focus on either technical accounting changes or institutional reforms in isolation, this paper introduces a holistic approach that examines the synergistic effects of integrated reform packages. We developed a unique multi-dimensional assessment framework that evaluates reforms across four interconnected domains: technical accounting standards implementation, digital infrastructure deployment, institutional capacity building, and stakeholder engagement mechanisms. Our methodology combines quantitative analysis of fiscal performance metrics with qualitative assessment of transparency indicators across 45 government agencies over a seven-year period. The findings reveal that comprehensive reform packages yield significantly greater improvements in fiscal discipline and transparency compared to piecemeal implementations, with digital transformation emerging as a critical enabler. Particularly noteworthy is our discovery of a 'reform threshold effect,' where agencies achieving a minimum integration score across all four domains demonstrated 67