The Transformation of Government Accountability and Reporting

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College of Business


This paper advocates for a drastic transformation of government accountability and reporting. With the availability of Big Data and the advancement of technologies, the existing government reporting schema fails to meet the public’s increasing demand for accountability. We discuss the need for the government to reform its reporting schema and prescribe potential paths toward a data-driven, analytics-based, real-time, and proactive reporting paradigm. We conceptualize an app-based continuous monitoring and reporting environment that is real-time, structured, future-oriented, and that incorporates non-financial information like ESG and infrastructure. This reformed reporting paradigm highlights the expected role of government reporting: to provide accountability to the public.

Publication Title

Journal of Emerging Technologies in Accounting