Role of Public Accounting in Budgetary Control among Public Institutions

Abstract

Through a case study of a public neighbourhood health institution, this study aims to analyse the role of public accounting in monitoring the implementation of the general budget. The findings revealed a statistically significant positive relationship between the application of public accounting principles and the effectiveness of control over budget execution. This confirms the importance of public accounting as a central control instrument within public institutions. This study recommends strengthening the continuous training and professional development of accounting officers and advancing the digitisation of accounting operations to facilitate real-time monitoring and control of financial transactions. Such measures would contribute to enhancing transparency and efficiency in budget implementation.