A Literature Review on Public Sector Accounting Research

Abstract

This paper is aimed to review the public sector accounting research (PSAR). Through the review of the papers published from 1992 to 2015, the nature, trends and character of PSAR have been tried to identify. To do this a number of papers have been reviewed including special issues of the renowned journal published on the public sector accounting (PSA). To conduct the review, three justified aspects of PSA research have been used – theory initiation of reforming the PSA, practice of reforming the PSA and standards development for reforming the PSA. The review finds that over the time, the trends of PSAR have been changed and have been enriched from different areas. While once the researches used to concentrate more on the adoption of developed standards, a number of contemporary researches concentrate on comparative adoption, innovation in practice and probable integration with the new areas.

Keywords: Public Sector Accounting, Public Sector Accounting Research, Literature Review, Trends

JEL Classification: H72, H83, L32