Research trends in international public sector accounting standards (IPSAS): a bibliometric analysis

Abstract

Purpose This study aims to provide quantitative information on the research trends of international public sector accounting standards (IPSAS). Design/methodology/approach The study used bibliometric analysis to determine the research trends in IPSAS literature. The method was applied to papers indexed in the Scopus database to analyze the growth and publication trends of the selected papers. The research team rigorously compiled a list of keywords relevant to IPSAS after consultation with the principal researcher. The study did not apply document type, year or language filter. The search query resulted in 475 documents. The study used MS Access, Excel and Biblioshiny software for the data analysis and visualization. Findings The acceptance and application of IPSAS by many countries and UN system organizations have led to the rise in IPSAS literature globally. The study finds the USA to be the most productive country, with Italy, Spain and the UK as second, third and fourth, respectively. Similarly, the University of Zaragoza has produced the most publications in the field, followed by the University of Salerno and Ghent University. Practical implications This study provides the current state of IPSAS research globally; as a result, it supports the development of policies by the users of this standards. This information can inform the development or revision of public sector accounting policies and standards. Originality/value To the best of the authors’ knowledge, this is the first study that provides a bibliometric analysis of the growth and publication trends of IPSAS literature. The findings in this study uncover different areas of IPSAS research productivity globally.