Research Trends in Public Budgeting for Half A Century
Keywords:Bibliometric Analysis, Public Budgeting, Public Budget Functions, Public Sector, Research Trend
The varying approaches and formats chosen by budget documents and the budgeting process from time to time can be explained by the complexity and diversity of budgeting functions, notably those of public budgets. Due to the vast amount of 982 articles by 1968 - August 2022 of research on public budgets in the Scopus database, it may be possible to determine research trends in this area through bibliometric analysis. Although the public budget publications' annual growth rate is small (7.88%), it demonstrates a positive increase yearly. The findings show the interest of various fields in researching public budgeting. It often investigates the connections between public budgeting and fiscal policy, public spending, participatory budgeting, and public debt from an economic point of view. Political science, sustainability, public administration, climate change, effectiveness, public services, performance, the public sector, and the European Union are all related to public budget studies. Researchers have expanded their research over the past three years by taking the Covid-19 epidemic into account as one of the catalysts for adjustments to public budgets in various nations.
Anessi-Pessina, E., Barbera, C., Langella, C., Manes-Rossi, F., Sancino, A., Sicilia, M., & Steccolini, I. (2020). Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges. Journal of Public Budgeting, Accounting & Financial Management. https://doi.org/10.1108/JPBAFM-07-2020-0115
Anessi-Pessina, E., Barbera, C., Sicilia, M., & Steccolini, I. (2016). Public sector budgeting: a European review of accounting and public management journals. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/AAAJ-11-2013-1532
Andrew, J., Baker, M., Guthrie, J., & Martin-Sardesai, A. (2020). Australia's COVID-19 public budgeting response: the straitjacket of neoliberalism. Journal of Public Budgeting, Accounting & Financial Management. https://doi.org/10.1108/JPBAFM-07-2020-0096
Appio, F. P., Cesaroni, F., & Di Minin, A. (2014). Visualizing the structure and bridges of the intellectual property management and strategy literature: a document co-citation analysis. Scientometrics, 101(1), 623-661. https://doi.org/10.1007/s11192-014-1329-0
Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of informetrics, 11(4), 959-975. https://doi.org/10.1016/j.joi.2017.08.007
Berry, W. D. (1990). The confusing case of budgetary incrementalism: Too many meanings for a single concept. The Journal of Politics, 52(1), 167-196. https://doi.org/10.2307/2131424
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285-296. https://doi.org/10.1016/j.jbusres.2021.04.070
Dewi, E. A., Gamayuni, R. R., & Oktavia, R. (2022, April). Bibliometric Analysis of Public Sector Budgets. In Proceedings of the 4th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2021, 7 August 2021, Lampung, Indonesia (p. 121). European Alliance for Innovation. http://dx.doi.org/10.4108/eai.7-10-2021.2316237
Hermanto, H., Sulistyan, R. B., & Touati, H. (2022). Service Satisfaction Based on Performance Index and Importance Performance Analysis (IPA). Innovation Business Management and Accounting Journal, 1(2), 41–52. https://doi.org/10.56070/ibmaj.v1i2.8
Jones, B. D., Baumgartner, F. R., Breunig, C., Wlezien, C., Soroka, S., Foucault, M., ... & Walgrave, S. (2009). A general empirical law of public budgets: A comparative analysis. American Journal of Political Science, 53(4), 855-873. https://doi.org/10.1111/j.1540-5907.2009.00405.x
Kenno, S. A., Lau, M. C., & Sainty, B. J. (2018). In search of a theory of budgeting: A literature review. Accounting perspectives, 17(4), 507-553. https://doi.org/10.1111/1911-3838.12186
Kenno, S., Lau, M., Sainty, B., & Boles, B. (2021). Budgeting, strategic planning and institutional diversity in higher education. Studies in Higher Education, 46(9), 1919-1933. https://doi.org/10.1080/03075079.2019.1711045
Mattei, G., Grossi, G., & AM, J. G. (2021). Exploring past, present and future trends in public sector auditing research: a literature review. Meditari Accountancy Research. http://dx.doi.org/10.1108/MEDAR-09-2020-1008
Muhtar, E. A., Rusli, B., & Nurasa, H. (2022). Bibliometric analysis of public budget article in Scopus using sosial network analysis. PalArch's Journal of Archaeology of Egypt/Egyptology, 19(1), 251-261.
Sicilia, M., & Steccolini, I. (2017). Public budgeting in search for an identity: state of the art and future challenges. Public Management Review, 19(7), 905-910.
Zupic, I., & Čater, T. (2015). Bibliometric methods in management and organization. Organizational research methods, 18(3), 429-472. https://doi.org/10.1177/1094428114562629
How to Cite
Copyright (c) 2022 Andi Yudi Prayoga
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.