Lost in the maze? Public sector accounting and reporting—A structured literature review

Julia-Isabelle Heise and Marius Gros

Public Money & Management, 2024, vol. 44, issue 8, 670-684

Abstract: Motivated by the complexity and challenges of public sector accounting, this structured literature review (SLR) takes a broad approach combined with structured analysis to unravel the development, cross-temporal challenges and remaining gaps in public sector accounting and reporting research. By highlighting these gaps, the authors outline future research paths within the current literature and compare them with previous literature reviews to provide researchers with a roadmap for future research. Although this SLR does not provide direct assistance with day-to-day problems, through its comparative, quantitative and structured approach, it provides practitioners with an interdisciplinary overview of public sector accounting research in one article—helping them to navigate the complex field of public sector accounting without having to read multiple literature reviews.

Date: 2024
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DOI: 10.1080/09540962.2024.2409500

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