Future directions for research in governmental accounting, auditing, and financial reporting

Yulianti Abbas

Chapter 6 in Research Handbook on Public Financial Management, 2023, pp 95-115 from Edward Elgar Publishing

Abstract: Governmental accounting, auditing, and financial reporting have been discussed in various areas of accounting, economics, public finance, and public administration. The interdisciplinary nature of research in this area requires an understanding of past research to develop a new research agenda. Using bibliometrics analysis on papers listed on the Social Sciences Citation Index (SSCI) of Web of Science (WoS), this chapter begins by briefly summarizing the past research. This chapter discusses the evolution of the research area over time, identifies research clusters or major themes in the selected body of literature, and identifies the growth areas as well as the less explored areas in governmental accounting, auditing, and financial reporting. Learning from studies in the private sector’s financial reporting as well as recent critiques on government financial reporting, this chapter lays out the unanswered questions as well as challenges and opportunities for researchers in governmental accounting, auditing, and financial reporting.

Keywords: Business and Management; Economics and Finance; Politics and Public Policy (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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