The purpose of this paper is to study the effect of internal control system and human resource competence on information quality of local government financial statement and financial accountability. The method of collecting data is questionnaire which is distributed among 161 out of 303 population of employees of the Agency (Dinas) in the Government of South Sumatra Province, Indonesia. The collected data is processed by using SPSS 20.00 with t-test and Path Analysis. The result shows that internal control system and human resource competence positively influenced on the information quality of local government financial statement. Internal control system and human resource competence also influence positively on financial accountability both directly and indirectly mediated by the information quality of local government financial statement. Moreover, the information quality of local government financial statement directly and positively influence the financial accountability. The re-sults of this study can be beneficial for the government as input and material considerations in determining policies specifically related to improve the quality of information on government financial statements and financial accountability.

The general objective of this study is to examine the relationship among financial accountability, ethical issues and organizational citizenship behaviour, in a national economic system. The null hypothesis of the study examined the inverted trajectories of the variables. The work is situated within the context of Nigeria’s national economy, which typifies a fragile economic system. We have argued in the work that the fragility of the Nigerian national economic system (which is representative of similar economies among developing nations) is a function of its input-output processes. The study essentially finds that to reverse the trend of fragility in an economic system (a national economic system) in the context of developing economies, the issues of financial accountability, ethical questions and great organizational citizenship behaviour must in their combinatory format, be elevated to the status of a national imperative. We found in the work, that ethical regeneration is antecedent to institutional reform, in the schemata of mechanisms, for reversing the tendency of fragility, in troubled economic systems, classifiable as developing or underdeveloped.