Research Article
Accrual Accounting at Government: a Bibliometric Study
@INPROCEEDINGS{10.4108/eai.1-10-2020.2305577, author={Rindu Rika Gamayuni}, title={Accrual Accounting at Government: a Bibliometric Study}, proceedings={Proceedings of the First International Conference of Economics, Business \& Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2021}, month={4}, keywords={accrual accounting government decision usefulness}, doi={10.4108/eai.1-10-2020.2305577} }- Rindu Rika Gamayuni
Year: 2021
Accrual Accounting at Government: a Bibliometric Study
ICEBE
EAI
DOI: 10.4108/eai.1-10-2020.2305577
Abstract
This research is a bibliometric analysis study of accrual accounting in government financial reporting. The purpose of this research is to examine the development of research in this field as a basis for determining the direction of further research. Phenomenon that occurs is the benefits of implementing accrual accounting in government which aims to produce information for decision making, is still a debate. In the previous research, there is no bibliometric analysis on the development of government accrual accounting. The research methodology was carried out with bibliometric analysis conducted on 200 Scopus indexed papers published between 2010 and 2019. The Finding is there are 7 clusters of study areas on government accrual accounting with different levels of theoretical maturity. So research on Government accrual accounting still needs to be researched more deeply at this time regarding the benefits of accrual accounting for decision making.
