Human-Centered Digital Readiness and Internal Control for Strengthening Public Sector Accountability: A Conceptual Dataset-Based Review

Abstract

Public institutions increasingly rely on digital technologies to manage transactions, deliver  services, and support administrative decision-making. However, digital transformation alone does  not ensure public accountability. This conceptual paper proposes a human-centered framework  integrating digital readiness and internal control to strengthen public sector accountability. The study  adopts a conceptual dataset-based review by synthesizing evidence from ten selected Data in Brief articles covering e-government readiness, public sector accounting readiness, corporate  governance, corruption risk assessment, audit reporting, tax compliance, governance indicators, and  public data management. Rather than statistically reanalyzing the datasets, the study examines how  these articles conceptualize and connect key governance constructs. The synthesis indicates that  digital readiness enhances organizations' capacity to utilize digital systems and interpret risk-related  information, while internal control provides the mechanisms for authorization, monitoring,  documentation, and regulatory compliance. Together, these complementary capabilities support a  human-centered, risk-aware digital governance framework that strengthens transparency,  accountability, and organizational resilience.