Digital transformation and the development of information systems have made data management one of the fundamental pillars of financial governance in the public sector. In the meantime, data governance plays an important role in improving the quality of financial information and increasing accounting transparency in municipalities by creating a framework for managing, controlling, and utilizing data. The present study aims to analyze the dimensions of data governance and its impact on the transparency of public sector accounting in municipalities. This study is applied in terms of purpose and descriptive-review based on library study in terms of method. The required information was collected through the review and analysis of reputable domestic and foreign scientific sources, including books, scientific articles, and research documents, and was examined in a comparative and analytical manner. The results of the study showed that the main dimensions of data governance include data quality, information security and privacy, data standardization and architecture, data ownership and accountability, risk management and legal compliance, and data governance maturity, each of which directly or indirectly affects the quality of financial reporting, accountability, reliability, and transparency of public sector accounting. Also, the findings indicate that achieving financial transparency in municipalities does not depend solely on the deployment of new technologies, but also requires the establishment of a comprehensive data governance system, the development of information infrastructure, the promotion of human skills, and the strengthening of supervisory mechanisms.