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Abstract

The crisis of trust in public institutions has become a growing concern amidst increasing demands for transparency and accountability in governance. In this context, public sector accounting plays a strategic role as an instrument to strengthen institutional legitimacy and integrity of public services. This study aims to systematically examine the relationship between public sector accounting practices, financial information transparency, institutional accountability, and public trust. The method used is Systematic Literature Review (SLR) with a qualitative descriptive approach. Data sources came from reputable scientific publications obtained through purposive sampling technique with certain inclusion and exclusion criteria. The literature review process includes the stages of identification, selection, extraction, and synthesis of data, with an additional snowballing strategy to expand coverage. The results show that public sector accounting practices, especially those that are accrual-based and refer to international standards such as IPSAS, support the continuous improvement of transparency and accountability. Good transparency proves to be a prerequisite for institutional accountability, which in turn plays a role in building public trust. This study concludes that public trust is not formed directly but is the result of a structured public financial management system with integrity. The implications of this research encourage the need for comprehensive, collaborative, and participatory governance-oriented public sector accounting policy reform.

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Public Sector Accounting Transparency Accountability Public Trust Governance

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