PILLARS OF ACCOUNTABILITY AND TRANSPARENCY IN THE SUSTAINABILITY OF THE PUBLIC SECTOR: A NEW PUBLIC MANAGEMENT PERSPECTIVE

Abstract

Accountability and transparency are key principles in public sector governance, playing plays a key role maintaining  sustainability  government organizations. From  perspective (NPM), public sector management is directed toward achieving measurable performance, efficient use of resources, and clear financial accountability. This study seeks to investigate the significance of accountability and transparency as  foundation for the sustainability of the public sector, referring to the NPM framework. The research employs a qualitative approach through a literature review of 17 scientific articles relevant to the themes of accountability, transparency, public sector governance, and NPM implementation. The analysis focuses on the contribution of implementing accountability and transparency to organizational performance improvement, strengthening public trust, and the sustainability of public sector institutions. The findings indicate that these principles play a strategic role in reinforcing managerial control, enhancing decision-making quality, and building public confidence in government institutions. Nevertheless, their implementation still faces various challenges, such as institutional capacity limitations, human resource quality, information system support, and weak regulatory enforcement. This study concludes that the success of accountability and transparency within the NPM framework is largely determined by management commitment, the effectiveness of reporting systems, and adequate regulatory support