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This research aims to explore how budgetary control can improve financial accountability and transparency within organizations.

The Role of Budgetary Control in Enhancing Corporate Financial Accountability and Transparency

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This research aims to explore how budgetary control can improve financial accountability and transparency within organizations.
Qualitative approach using literature study and library research methods.
Data collected from peer-reviewed international journal articles published in the last decade.
Qualitative content analysis was employed to identify key conceptual relationships.
Budgetary control strengthens financial accountability and transparency by aiding financial planning.
It enhances managerial responsibility and improves the quality of financial reporting.
Additionally, it reduces information asymmetry and provides actionable insights into organizational practices.

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This literature review examines how budgetary control enhances financial accountability and transparency in governance.

Santorry et al. (2026) studied this question.

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