...Rosanna Spanò; Sanjaya Kuruppu; Delfina Gomes; Silvia Iacuzzi Purpose This article introduces the Special Issue “Digital transformations in public sector accounting, auditing and accountability: palliative or panacea?” and examines how emerging technologies are reshaping public sector governance...

... of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Public sector auditing Performance auditing SDGs auditing Digital transformation Corruption It is necessary to delegate power to regions and local governments (municipalities) by the central government...