Management Accounting and Digital Transformation in the Government Sector: A Science Mapping Review
摘要
This study used a science mapping approach to provide an overview of the scientific production of digital transformation in the government sector from the management accounting perspective. It considered a bibliographic sample of 127 articles extracted from Scopus and WoS. Results showed that almost 69% of the articles analyzed were published in the last five years. This growth in scientific production is mainly due to technological innovations, the requirement for real-time information, legal changes and accounting standards, efficiency and cost control, and sustainability and social responsibility concerns. The conceptual structure of this sample was grouped into six clusters: management control; auditing and participatory budgeting; public procurement control; blockchain in the government budget control; digital government service and social media; and public financial management reform.