THE ROLE OF DIGITALIZATION IN IMPROVING ACCOUNTABILITY AND EFFICIENCY IN PUBLIC SERVICES

Authors

  • Sabeeha Salih Omar Al-Rafidain University College, Department of Accounting, Baghdad, Iraq
  • Jassim Mohamed Nayef Al-Turath University College, Department of Accounting, Baghdad, Iraq
  • Nameer Hashim Qasim Cihan University Sulaimaniya Research Center (CUSRC), Cihan University-Sulaimaniya, Sulaymaniyah, Iraq
  • Raad Tomaa Kawad Al-Mamoon University College, Department of Accounting, Baghdad, Iraq,
  • Ruslan Kalenychenko Kyiv National University of Construction and Architecture, Department of the Professional Education, Kyiv, Ukraine,

Keywords:

digitalization, accountability, public services, technology, fraud prevention

Abstract

Background: The advent of digital technology has significantly altered operating practices in several sectors, including the
public domain. The area of public service accounting acknowledges the increasing importance of digitisation in enhancing
accountability and efficiency.
Objective: The article aims to explore the significant impact of digitalisation on enhancing the effectiveness and
accountability of public sector accounting.
Methods and Materials: The study emphasises the need to use digital technology to enhance accounting procedures,
minimise human mistakes, and enhance transparency. This passage highlights the advantages of digital interventions,
including the provision of a comprehensive audit trail and the prevention of fraudulent activity.
Results: The results show that automating accounting processes through digitalisation improves productivity and saves
money by eliminating the need for human accountants. Strategic preparation and the anticipatory handling of roadblocks
like data security concerns and resistance to change are essential for a smooth transition to a digital accounting system.
Conclusion: Digitalisation in public service accounting is crucial for enhancing accountability and operational efficiency.
There is a global push for governments to commit resources towards the development of advanced digital accounting
frameworks and carefully plan their deployment in order to effectively use the benefits of a digitalised public sector
accounting environment.

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Published

2024-06-05

How to Cite

Salih Omar, S., Mohamed Nayef, J., Hashim Qasim, N., Tomaa Kawad, R., & Kalenychenko, R. (2024). THE ROLE OF DIGITALIZATION IN IMPROVING ACCOUNTABILITY AND EFFICIENCY IN PUBLIC SERVICES. Investigación Operacional, 45(2). Retrieved from https://revistas.uh.cu/invoperacional/article/view/9522

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