Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

<Previous Article In Volume
Next Article In Volume>

Factors Affecting the Disclosure of Government Financial Statements: A Systematic Reviews

Authors
Fira Fadhilla Firman1, *, Syarifuddin2, Andi Kusumawati2
1Accounting Magister Program Student, Postgraduate Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia
2Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: firafadhilla0810@gmail.com
Corresponding Author
Fira Fadhilla Firman
Available Online 22 May 2024.
DOI
10.2991/978-94-6463-400-6_58How to use a DOI?
Keywords
Government Financial Statements Disclosure
Abstract

This study examines the existing literature on the factors that impact the disclosure of government finance reports. The aim is to assist both the central government and local governments in submitting accountability reports in the form of financial reports. These reports not only comply with regulations but also provide comprehensive disclosures that enhance the understanding of report users. The government conducts research to create models and enhance policies with the aim of achieving effective governance and enhancing openness and accountability in the management of government finances. The data were collected from 19 empirical research published between 2013 and 2023, sourced from various locations worldwide and indexed by Scopus. The analysis yielded 21 factors that positively and significantly influenced the disclosure of government financial reports. The findings indicate that future research should focus on developing disclosure determinants based on a theory that may generate disclosure reports containing all essential information without being overloaded.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2024
ISBN
10.2991/978-94-6463-400-6_58
ISSN
2352-5428
DOI
10.2991/978-94-6463-400-6_58How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Fira Fadhilla Firman
AU  - Syarifuddin
AU  - Andi Kusumawati
PY  - 2024
DA  - 2024/05/22
TI  - Factors Affecting the Disclosure of Government Financial Statements: A Systematic Reviews
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 784
EP  - 794
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_58
DO  - 10.2991/978-94-6463-400-6_58
ID  - Firman2024
ER  -