Research Article
A Review of Abnormal Accrual at Government: A Bibliometric Study
@INPROCEEDINGS{10.4108/eai.7-10-2021.2316229, author={Rindu Rika Gamayuni and Nurdiono Nurdiono and Tri Joko Prasetyo}, title={A Review of Abnormal Accrual at Government: A Bibliometric Study}, proceedings={Proceedings of the 4th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2021, 7 October 2021, Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2022}, month={4}, keywords={abnormal accrual accounting government financial statement report bibliometric study}, doi={10.4108/eai.7-10-2021.2316229} }- Rindu Rika Gamayuni
Nurdiono Nurdiono
Tri Joko Prasetyo
Year: 2022
A Review of Abnormal Accrual at Government: A Bibliometric Study
ICEBE
EAI
DOI: 10.4108/eai.7-10-2021.2316229
Abstract
This research is a bibliometric analysis study of abnormal accruals in government. The purpose of this study is to classify articles related to abnormal accruals in the financial statements of local governments in various countries and to examine the development of research related to abnormal accruals or the management of local government financial statements. There is still no conclusive and limited theory and empirical evidence about abnormal accruals in the public sector as a non-profit organization. The need to apply accrual accounting in government financial statements to create accountable and relevant financial reports is still in doubt because of abnormal accruals or the practice of managing numbers in local government financial statements. The novelty is Conducting a bibliometric study to map research developments related to abnormal accruals so that further research is expected to contribute to science and government policy practitioners. The analysis was carried out using a bibliometric study using the Publish or Perish application and Vos Viewer to map 1000 articles from Google Scholar in the last 20 years (2000-2021). There are four research groups related to abnormal accruals in government, and the development of theories and variables studied from the year 2000 to the present. Further research is needed to find the reasons and causes for abnormal accrual and the impact of abnormal accrual on the actual performance of the government organization.
