Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future research

• Autor(a) principal: Salato, Rui
• Data de Publicação: 2023
• Outros Autores: Gomes, Patrícia, Ferreira, Carlos
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/11110/2704; https://doi.org/i. SALATO, R.; GOMES; P.; FERREIRA, C. (2023). Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future research. Public Money and Management. https://doi.org/10.1080/09540962.2023.2200968; https://doi.org/10.1080/09540962.2023.2200968
• topic: Accrual accounting; bibliometric analysis; emerging economies; new public management; institutional theory

This article presents a bibliometric analysis of the adoption and implementation of accrual accounting in the public sector (AAPS) in the context of emerging economies and identifies gaps where more research is needed. The main findings evidence a significant interest in this topic in the past five years and the authors expect this to grow in the future. The questionnaire method was the most common data collection method, followed by combinations of mixed methods. An interesting finding was a preference for quantitative methods when studying professionals. More qualitative methods were used for politicians and members of international organizations. The NPM agenda and institutional theory dominated the theoretical background. Coercive pressures from investors and auditors, together with the normative pressures from employee training, were found to significantly impact the effective implementation of AAPS in emerging economies.