Planning and Public Budget: an international bibliometric review
DOI:
https://doi.org/10.5380/rcc.v16i2.90048Keywords:
Public Planning, Public Budgeting, Bibliometric analysis, Conceptual analysis.Abstract
At the intersection of theory and practice, public planning and budgeting have emerged as fundamental pillars for effective and transparent management in public organizations. Recognizing the vital importance of these elements in financial administration and socio-economic development, this study aims to deepen our understanding of the evolution of international scientific literature in this area. A meticulous bibliometric and conceptual analysis was carried out from 1962 to 2021 on the Web of Science database. In total, the sample included 201 scientific articles. In the bibliometric analysis, the results indicate a significant increase in publications from 2018 to 2020. Journals from the United States had the highest concentration of global publications. In general, it was observed that few authors are essentially dedicated to the topic of public planning and budgeting, and most studies focus on individual publications. With regard to the main areas that have addressed the topic of public planning and budgeting, the recent themes of fiscal policies, participatory budgeting, local governments and the budget planning process stand out. With regard to conceptual analysis, the central research themes identified were 'budgeting', 'strategic planning', 'public administration', 'public management' and 'public finance'. These topics are fundamental to understanding the prevailing approaches and key concerns in the field of public accounting, with valuable insights for both theoretical development and practical applications in public management. This study contributes significantly to the academic literature by mapping current and historical trends, and offers practical guidance for public accounting and management, transparency, efficiency and accountability in public organizations.
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