Global Trends in Internal Control and Public Sector Accounting Fraud Research: A Bibliometric Study

Abstract

Manuscript type: Literature review
Research aims: This research aims to review global trends in the topic
of internal control and accounting fraud in the public sector using a
bibliometric approach to identify patterns, developments, and gaps in
the available literature.
Design/Methodology/Approach: This study used bibliometric analysis
of databases such as Scopus and Emerald to explore trends in “internal
control and public sector accounting fraud”, involving literature selection
based on keywords, data filtering, and processing using Biblioshiny
R-Studio and VOSviewer for collaborative and thematic analysis and
visualisation.
Research findings: Public sector accounting fraud and internal control
research during 2018-2023 revealed a major focus on ‘fraud’, ‘corporate
governance’, and ‘internal control’, with 473 papers predominantly
authored by a relatively small group of contributors. This trend reflects
a global response to emerging issues such as regulatory reforms and
the impact of pandemic, underscoring the importance of international
collaboration and the growing role of academic institution in addressing
public sector accountability.
Theoretical contribution/Originality: This research makes a theoretical
contribution by using bibliometric analysis to uncover trends and
dynamics in “internal control and public sector accounting fraud”,
highlighting the role and impact of international collaboration and the
influence of global factors in the field.
Practitioner/Policy implication: This research emphasises the importance
of adopting more effective internal controls and strong governance
within the public sector to prevent fraud, providing practical insights for
practitioners and policymakers. In addition, the findings suggest the need
for international collaboration and policy adaptation to global changes
such as the pandemic, to improve transparency and accountability.