Transparency and Accountability in The Management of Public Funds: A Legal Study

This research aims to examine transparency and accountability in public financial management from a legal perspective, with a focus on the legal and institutional frameworks adopted to ensure good governance.The research presents the concept of transparency and accountability and their pivotal role in combating corruption and enhancing financial efficiency, while reviewing legal frameworks at the international and national levels.The research also discusses the challenges related to the implementation of these frameworks, which include legal deficiencies, political interference, and weak resources in oversight bodies.The research relies on practical examples from developed countries such as Sweden and developing countries such as Rwanda to demonstrate successful models and ongoing challenges.The research provides recommendations for improving legislation, strengthening the independence of regulatory institutions, and engaging civil society in monitoring financial performance.The research concludes with a discussion of lessons learned and prospects for future study to deepen understanding in this vital field.