Reconceptualizing Government Procurement Accountability: A Conceptual Framework of Transparency, Answerability, Oversight, and Enforceability

Antonius Piaman Telaumbanua; Exaudi Munthe; Galih Supraja

doi:10.55227/ijerfa.v4i4.468

Authors

Antonius Piaman Telaumbanua Department of Accounting, Universitas Pembangunan Panca Budi
Exaudi Munthe Department of Accounting, Universitas Pembangunan Panca Budi
Galih Supraja Department of Accounting, Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.55227/ijerfa.v4i4.468

Abstract

Government procurement is a strategic function of public administration because it determines how public resources are transformed into goods, services, infrastructure, and public value. However, procurement remains vulnerable to accountability problems, including information asymmetry, conflicts of interest, weak oversight, procedural manipulation, and corruption risks. This conceptual paper aims to develop an integrated framework of government procurement accountability by synthesizing Public Accountability Theory, Agency Theory, Institutional Theory, and Good Procurement Governance. The study argues that procurement accountability should not be understood merely as administrative reporting or information disclosure, but as a multidimensional governance mechanism consisting of transparency, answerability, oversight, and enforceability. Through a conceptual literature review, this article identifies that previous studies have discussed e-procurement, transparency, corruption risk, and procurement integrity separately, but have not sufficiently integrated these dimensions into a single accountability framework. The proposed model explains that transparency provides the informational basis for accountability, answerability requires procurement actors to justify decisions, oversight enables institutional evaluation, and enforceability ensures credible consequences for misconduct. These mechanisms collectively shape government procurement accountability and contribute to good procurement governance. This study contributes to public sector governance literature by reconceptualizing procurement accountability as an integrated, relational, and enforceable system that can guide future empirical research and practical reform in public procurement governance.

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