Gamayuni, Rindu Rika (2020) Accrual Accounting at Government: A Bibliometric Study. In: The 3rd International Conference of Economics, Business, and Entrepreneurship, 1 Oktober 2020, Hotel Horison, Bandar Lampung. (Submitted)

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Abstract

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.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	rindu rika
Date Deposited:	18 Nov 2020 06:14
Last Modified:	18 Nov 2020 06:14
URI:	http://repository.lppm.unila.ac.id/id/eprint/26026

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