Synthesis of Revenue Planning, Managerial Cost Accounting, and Performance Accountability in Public Sector Budgeting: A Systematic Literature Review

Astrid Fazria; Fatin Delima Br Depari; Novita Aulia Putri; Ratu Nazwa Harahap; Galih Supraja

doi:10.55227/ijerfa.v4i2.434

Authors

Astrid Fazria Accounting Study Program, Faculty of Social and Science, University of Pembangunan Panca Budi
Fatin Delima Br Depari Accounting Study Program, Faculty of Social and Science, University of Pembangunan Panca Budi
Novita Aulia Putri Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Ratu Nazwa Harahap Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Galih Supraja Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v4i2.434

Abstract

This study aims to critically synthesis and map the theoretical interdependencies between three often-fragmented domains within public budgetary management: revenue planning, managerial cost accounting, and performance accountability. The fragmentation of these elements significantly impedes fiscal efficiency and credibility. The research employed a Systematic Literature Review (SLR) approach, meticulously gathering and analyzing 23 international scholarly articles from reputable databases (Scopus, WoS, Google Scholar) over the last decade. Analysis used narrative and thematic synthesis to identify causal pathways. The synthesis reveals the Accountability Cycle Dependence model, establishing revenue planning accuracy as a fundamental precondition. Crucially, revenue imprecision (optimistic bias) precipitates a Failure Chain that directly devalues managerial cost accounting data and undermines results-based performance accountability (PBB). Managerial cost accounting tools are effective only when supported by adequate institutional managerial potential. Key moderating factors for successful accountability include the quality of performance information and the capacity of implementing Human Resources. The study offers a theoretical contribution by integrating the three pillars into a holistic framework, enriching New Public Management (NPM) theory by positioning the quality of fiscal input (revenue accuracy) as the primary determinant for outcome-focused reform success. Policy implications urge prioritizing investment in advanced revenue forecasting and the institutionalization of accrual-based cost accounting.

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