Artificial Intelligence for Financial Accountability and Governance in the Public Sector: Strategic Opportunities and Challenges

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Pubblicato in:Administrative Sciences vol. 15, no. 2 (2025), p. 58
Autore principale: Aldemir, Ceray
Altri autori: Uysal, Tuğba Uçma
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MDPI AG
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100 1 |a Aldemir, Ceray  |u Public Administartion Department, Faculty of Economics and Administrative Sciences, Muğla Sıtkı Koçman University, 48000 Muğla, Türkiye 
245 1 |a Artificial Intelligence for Financial Accountability and Governance in the Public Sector: Strategic Opportunities and Challenges 
260 |b MDPI AG  |c 2025 
513 |a Journal Article 
520 3 |a 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 public expectations for transparency increase. This study employs a qualitative case study methodology to analyze three countries, which are Estonia, Singapore, and Finland. These countries are renowned for their innovative use of AI in public administration. The data collection tools included an extensive review of the literature, governmental publications, case studies, and public feedback. The study reveals that AI-driven solutions such as predictive analytics, fraud detection systems, and automated reporting significantly improve operational efficiency, transparency, and decision making. However, challenges such as algorithmic bias, data privacy issues, and the need for strong ethical guidelines still exist, and these could hinder the equitable use of AI. The study emphasizes the importance of aligning technological progress with democratic values and ethical governance by addressing these problems. The study also enhances the dialog around AI’s role in public administration. It provides practical recommendations for policymakers who seek to use AI wisely to promote public trust, improve efficiency, and ensure accountability in governance. Future research should focus on enhancing ethical frameworks and investigating scalable solutions to overcome the social and technical challenges of AI integration. 
651 4 |a Estonia 
651 4 |a Singapore 
651 4 |a Finland 
653 |a Predictive analytics 
653 |a Public services 
653 |a Artificial intelligence 
653 |a Public administration 
653 |a Decision making 
653 |a Transparency 
653 |a Data analysis 
653 |a Automation 
653 |a Ethics 
653 |a Cognitive ability 
653 |a Public sector 
653 |a Cognition & reasoning 
653 |a Financial reporting 
653 |a Efficiency 
653 |a Accountability 
653 |a Literature reviews 
653 |a Policy making 
653 |a Technological progress 
653 |a Case studies 
653 |a Privacy 
653 |a Governance 
653 |a Data collection 
653 |a Feedback 
653 |a Public finance 
653 |a Fraud 
653 |a Management 
700 1 |a Uysal, Tuğba Uçma  |u International Trade and Finance, Faculty of Economics and Administrative Sciences, Muğla Sıtkı Koçman University, 48000 Muğla, Türkiye 
773 0 |t Administrative Sciences  |g vol. 15, no. 2 (2025), p. 58 
786 0 |d ProQuest  |t ABI/INFORM Global 
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856 4 0 |3 Full Text - PDF  |u https://www.proquest.com/docview/3170834016/fulltextPDF/embedded/H09TXR3UUZB2ISDL?source=fedsrch