Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Public Services in Accounting Research: A Systematic Literature Review

Authors
Runy Rusdyantinah Indrawaty1, *, A. Hamid Habbe1, Aini Indrijawati1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: indrawatyrr23a@student.unhas.ac.id
Corresponding Author
Runy Rusdyantinah Indrawaty
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_275How to use a DOI?
Keywords
Public Services; Accrual Accounting; SLR
Abstract

This study uses the method of a systematic review of the literature with the PRISMA approach to identify the literature to be reviewed. The aims of this study are to examine the development of public service in accounting research and to identify the research focuses and topics emerging in this field. The results indicate that qualitative methods are prevalent in research in this area and the number of research publications from 2004 to 2023 tends to remain stable. There was a significant increase in the publication of articles related to this topic in 2020, with 6 articles, but this has gradually decreased in the following years. Management accounting is a topic that has been extensively researched in public service accounting, with a strong influence from New Public Management (NPM) principles. In the future, it may be beneficial to direct research towards auditing, especially in emerging economies, as a means of enhancing the quality of public service delivery and increasing public satisfaction.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_275How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Runy Rusdyantinah Indrawaty
AU  - A. Hamid Habbe
AU  - Aini Indrijawati
PY  - 2025
DA  - 2025/07/30
TI  - Public Services in Accounting Research: A Systematic Literature Review
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 3281
EP  - 3292
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_275
DO  - 10.2991/978-94-6463-758-8_275
ID  - Indrawaty2025
ER  -