Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future research
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , |
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 |
Resumo: | 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. |
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Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future researchAccrual accountingbibliometric analysisemerging economiesnew public managementinstitutional theoryThis 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.Fundação para a Ciência e a TecnologiaPublic Money and Management2023-07-17T13:35:54Z2023-07-172023-04-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/2704https://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/10.1080/09540962.2023.2200968https://doi.org/10.1080/09540962.2023.2200968http://hdl.handle.net/11110/2704engSalato, RuiGomes, PatríciaFerreira, Carlosinfo:eu-repo/semantics/embargoedAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-20T04:16:58Zoai:ciencipca.ipca.pt:11110/2704Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T18:35:01.161800Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future research |
title |
Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future research |
spellingShingle |
Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future research Salato, Rui Accrual accounting bibliometric analysis emerging economies new public management institutional theory |
title_short |
Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future research |
title_full |
Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future research |
title_fullStr |
Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future research |
title_full_unstemmed |
Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future research |
title_sort |
Accrual Accounting in the Public Sector of Emerging Economies: Bibliometric analysis and future research |
author |
Salato, Rui |
author_facet |
Salato, Rui Gomes, Patrícia Ferreira, Carlos |
author_role |
author |
author2 |
Gomes, Patrícia Ferreira, Carlos |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Salato, Rui Gomes, Patrícia Ferreira, Carlos |
dc.subject.por.fl_str_mv |
Accrual accounting bibliometric analysis emerging economies new public management institutional theory |
topic |
Accrual accounting bibliometric analysis emerging economies new public management institutional theory |
description |
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. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-07-17T13:35:54Z 2023-07-17 2023-04-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
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 http://hdl.handle.net/11110/2704 |
url |
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 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/embargoedAccess |
eu_rights_str_mv |
embargoedAccess |
dc.publisher.none.fl_str_mv |
Public Money and Management |
publisher.none.fl_str_mv |
Public Money and Management |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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