Journal of Financial and Behavioural Accounting
Vol. 3 No. 1 (2023)

Thirty Years of Fiscal Decentralization Research: a Bibliometric Analysis

Muhammad Aliyuddin (Universitas Siliwangi)



Article Info

Publish Date
11 Apr 2023

Abstract

Fiscal decentralization has become a trend in countries around the world over the past few decades. Therefore, it is necessary to investigate the impact of fiscal decentralization on economic, social, and political aspects. The rapid development of publications on fiscal decentralization makes it difficult to synthesise a complete, streamlined, and relevant body of knowledge. Therefore, this study aims to find out about the latest developments of related research topics in fiscal decentralization. The research method used in this study is bibliometric analysis using the Voswiewer application. The bibliometric techniques used in this research are performance analysis and science mapping. The data source in this study comes from Dimensions.ai.  Based on the results of the analysis in this study, it can be seen that research related to fiscal decentralization is mostly carried out in China. The relationship between fiscal decentralization and environmental as well as energy issues is the latest trend in the field of fiscal decentralization research.

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Journal Info

Abbrev

jfba

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Financial and Behavioural Accounting is a blind-reviewed academic journal published by LPPM Universitas Terbuka, which receives articles periodically twice a year (April and September). JFBA publishes papers in the field of accounting and finance which have a significant contribution to ...