The Development of Public Sector Accounting in Indonesia – A Bibliography Study
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 06
Abstract
This study aims to provide an overview related to the development of public sector accounting research in Indonesia. The method used in this study is charting the field. Samples taken came from 11 journals in Indonesia and obtained 20 articles during 2010-2020. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of agency performance and control systems. The topic of government agencies' performance in the public sector is the most researched topic because the government in Indonesia in managing public financial reports is still a special concern of the public. Meanwhile the least research topic is the topic of the accounting system.
Authors and Affiliations
Oryza Sativa Heningtyas, Ahmad Basid Hasibuan
Keywords
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- EP ID EP696969
- DOI 10.47191/jefms/v4-i6-19
- Views 101
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