<![CDATA[Budget absorption represents an important aspect of public financial management because it reflects the capacity of government institutions to transform allocated resources into programs and development outcomes. However, research on budget absorption and budget implementation remains fragmented across different disciplines and institutional contexts. This study analyzes the development of budget implementation and absorption research during 2015–2025 using a bibliometric approach. A total of 1,805 Scopus-indexed journal articles were analyzed using VOSviewer to examine publication trends, intellectual structures, and thematic evolution within the literature. The findings indicate increasing scholarly attention to this topic, particularly after 2018. Bibliometric mapping identifies four interconnected dimensions: fiscal governance and policy framework, budget execution and institutional capacity, sectoral budget allocation and expenditure efficiency, and public service performance and outcome accountability. The thematic synthesis further shows that budget absorption challenges are associated with governance arrangements, budgeting and planning systems, fiscal policy structures, public financial management capacity, and administrative capability. This study contributes to public sector accounting and public financial management literature by providing an integrated framework that positions budget absorption beyond expenditure realization, emphasizing its role in strengthening accountability and creating public value.]]>
Copyrights © 2026
