Scaling up energy efficiency is critical to the energy transition-and the public sector is a good place to start. Programs in public buildings, in particular, can introduce new models and thus help shape markets. Given the limits of public financing against huge investment needs, countries must...

This study investigates the transformative capacity of artificial intelligence (AI) in improving financial accountability and governance in the public sector. The study aims to explore the strategic potential and constraints of AI integration, especially as fiscal systems become more complex and...

The context for the study reported here is the Australian local government sector, specifically rural and regional councils that operate in isolated and remote areas with limited staffing and resources. Within this sector, 4IR technologies are transforming service delivery, jobs, and skill...

This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region-Egypt and Saudi Arabia. We collected data by...