Journal of Accounting and Investment
Vol. 24 No. 3: September 2023

Research trend on accountability and government performance: A bibliometric analysis approach

Muhammad Ahyaruddin (Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, Riau)
Mohd Nor Hakimin bin Yusoff (Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan)
Siti Afiqah binti Zainuddin (Department Accounting, Economics and Finance, School of Business Administration, European University Cyprus)
Agustiawan Agustiawan (Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Riau, Riau)



Article Info

Publish Date
21 Nov 2023

Abstract

Research aims: This research aims to analyze the trends, map the conceptual structure, and present the picture of research direction on accountability and government performance topics.Design/Methodology/Approach: A bibliometric analysis was used to obtain a structured overview and the research trend on accountability and government performance domains. The authors used the Scopus database from 1983 to 2022 and got 214 published documents, which were then analyzed with VOSviewer software and “Scopus Analyze Search Results.”Research findings: This study uncovered a significant increasing trend in the number of publications on accountability and government performance research, from two documents in 1985 to eighteen documents in 2022. The USA is the most productive country publishing on accountability and government performance research, followed by the United Kingdom, Indonesia, China, Australia, Canada, Germany, Netherlands, Spain, and Italy. The keywords that can be used for further research related to accountability and government performance are e-government, transparency, local government, governance approach, performance management, and corruption.Theoretical contribution/Originality: Based on the best of the authors’ knowledge, this is the first paper that analyses the research trend on accountability and government performance with the use of bibliometric analysis. In addition, for exploring and analyzing large volumes of scientific research, the use of bibliometric analysis is a popular and rigorous method.Practitioner/Policy implication: The use of bibliometric analysis is essential to identify research gaps and look for themes or terms and become a potential direction to explore the relationship of each term.

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Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...