Research trends in public sector accrual accounting: A bibliometric analysis

The purpose of this research study is to critically analyze the evolution of the academic debate on accrual accounting in the public sector. Specifically, it identifies emerging themes, highlights the main findings, and proposes insights for future research.

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Publication Details

Published
2025-01-01
DOI
https://doi.org/10.22495/cgiop14
Primary Topic
Auditing, Earnings Management, Governance
Type
article
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article

Research trends in public sector accrual accounting: A bibliometric analysis

Pietro Fera, Gianmarco Salzillo, Raffaele Morrone
Auditing, Earnings Management, Governance
article

Research trends in public sector accrual accounting: A bibliometric analysis

Pietro Fera, Gianmarco Salzillo, Raffaele Morrone
article en

Abstract

The purpose of this research study is to critically analyze the evolution of the academic debate on accrual accounting in the public sector. Specifically, it identifies emerging themes, highlights the main findings, and proposes insights for future research.

Openalex Percentile: Top 59%
Auditing, Earnings Management, Governance
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Research trends in public sector accrual accounting: A bibliometric analysis — Pietro Fera, Gianmarco Salzillo, et al. · (2025) | TGRS Research Map | TGRS