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All Journal JASF (Journal of Accounting and Strategic Finance) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Lekettey, Edem
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Research Collaboration and Epistemic Gaps in Public Sector Financial Sustainability: A Global Bibliometric Perspective Lekettey, Edem; Nugraha, Nugraha; Sari, Maya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.4880

Abstract

This study examines trends in international cooperation within Local Government Financial Sustainability (LGFS) research, a discipline that is becoming increasingly significant owing to the financial difficulties encountered by subnational governments and the need for equitable governance in accordance with Sustainable Development Goals (SDGs). Despite ongoing studies, disparities persist in the involvement of industrialized versus developing nations in LGFS research. This study uses bibliometric methodology with 627 Scopus-indexed data from 2007 to 2025 and VOSviewer to illustrate the co-authorship and keyword networks. Richer countries like the US, UK, and Australia are at the heart of the core-periphery structure, according to the research, while underdeveloped countries are mostly unrepresented on the periphery. Prominent writers and advocacy organizations are within European institutions. The Global South provides only limited intellectual guidance. Keyword co-occurrence mapping shows a shift during the COVID-19 epidemic from austerity and accountability to decentralization and governance. This study revealed disparities in worldwide LGFS research networks, potentially benefiting from donor-driven initiatives. It advocates equal co-authorship policies, enhanced training in underrepresented fields, and open-access distribution to promote inclusive knowledge advancement. The results provide guidance for establishing a framework for global and regional cooperation.
Fiscal Decentralization and Local Financial Autonomy: A Bibliometric Review of Global Research Trends Lekettey, Edem; Gaffar, Vanessa; Juliana, Juliana; Nugraha, Nugraha
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.598

Abstract

Purpose: This paper examines the prominent themes of research, intellectual connections, gaps in scholarship on the subject of local government financial autonomy in the world literature through bibliometric tools. Method: Bibliometric analysis of 626 publications in the Scopus index (2000-2025) with the VOSviewer software was performed to chart the occurrence of two or more keywords, thematic networks, citation network, and co-authorship network. The discussion follows the historical developments of the use of fiscal decentralization and local financial autonomy in terms of time, geography, and scientific fields. Findings: Nine thematic clusters were chosen that are reflections of intellectual organization of the subject-area, encompassing such areas as fiscal decentralization, urbanization, intergovernmental transfers, environmental regulation and digital governance. The research output has increased considerably since 2005 where the focus has shifted in terms of fiscal efficiency discussions to sustainability and technology-based governance issues. The best collaboration networks are between China and Europe and low involvement of Africa and Latin Americans. The temporal analysis shows that the financial crisis globally and the COVID-19 outbreak has fueled the study of fiscal resilience and adaptive financial management research. Implications: This study shows the need for developing countries to deploy digital tools and enhance their intergovernmental transfer design, as well as capacity-building strategies that are often used by developed nations to improve their fiscal transparency, revenue performance, and resilience. This will go a long way to strengthen local financial systems. Novelty/Value: The study's nine research clusters and gaps—including the underrepresentation of African and Latin American studies and the development of digital and environmental fiscal themes—provide a clearer intellectual framework for the field than previous reviews.
Co-Authors Juliana Juliana Maya Sari Nugraha Nugraha Vanessa Gaffar