This research introduces a conceptual framework to the relationship between Management Accounting Systems and public sector performance in Indonesia. The motivation for this research is to empirically verify the Management Accounting System can be effect on public sector performance. This research will be conducted through quantitative testing based on theoretical and empirical studies, examining the relationship patterns between indicators and latent variables (measurement model), and the relationships between variables, which will culminate in hypothesis testing (structural model). The sampling method employed in this study is Convenience Sampling, where the selected population elements consist of 204 respondents from local government. Data analysis will employ Structural Equation Modeling (PLS), testing hypotheses through Bootstrapping. The results of this study may serve as a reference for local governments in managing the performance of civil servants. The development of MAS innovation is accompanied by advancements in information delivery methods, which are subsequently referred to as Information Technology.