Bibliometric Study Concerning Accrual Accounting in The Public Sector of Reputable International Journals

Abstract

This research aims to know research articles distribution on accrual accounting in the public sector. Besides, it is to see the distribution collaboration map among researchers, accrual accounting research trends in the public sector, and to know topics have the opportunity to be investigated in further research. This research is a literature study using the bibliometric analysis method in analysing the citation. The sample of articles processed is accrual accounting research articles in the public sector that are included in the Scimago version of the Q4-Q1 journal criteria since 0-2020 that are processed using PoP software; 24 journals. The research topic experienced an increasing trend despite the fluctuating increase. Based on the distribution mapping of the author's keywords through the co-author, it can be concluded that collaboration among researchers is still very minimal. There were only four researchers with one cluster, while the co-occurrence of author keywords was obtained by 34 keywords divided into ten clusters. The most appearing was accrual accounting, public sector accounting, transparency, accountability, accounting, efficiency, and others. The most dominant research trend was in cluster one. It consisted of seven keywords. The keywords were accountability, accounting, efficiency, genetic structuralism, Indonesian local government institutionalisation, and transparency.