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

In: Research Handbook on Public Financial Management

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  • Yulianti Abbas

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.

Suggested Citation

  • Yulianti Abbas, 2023. "Future directions for research in governmental accounting, auditing, and financial reporting," Chapters, in: Komla Dzigbede & W. B. Hildreth (ed.), Research Handbook on Public Financial Management, chapter 6, pages 95-115, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20388_6
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    File URL: https://www.elgaronline.com/doi/10.4337/9781800379718.00016
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    Cited by:

    1. Adeyemo Kabiru Aderemi & Akinleye Bilikis & Omole Ilesanmi Isaac, 2023. "The Effect of Audit Quality on The Financial Performance of Listed Deposit Money Banks in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(12), pages 107-118, December.

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