A bibliometric analysis of the direction of research on transparency, control, and equity in public administration in the 21st century

Authors

Keywords:

administração pública, transparência, controle, equidade, análise bibliométrica

Abstract

This study aims to analyze productivity and develop the scientific mapping of articles in the Scopus database in the last 22 years. After the first search in the Scopus database, before downloading the file for investigation, 1,755 documents were found. After inclusion, exclusion, and selection criteria were applied to study 417 articles in English, resulting only from the subjects of social sciences, business, management and accounting, economics, econometrics and finance, computer science, decision sciences, and psychology. Results indicate that the country, journal, and university, respectively, that publish the most in the area are the USA, Public Administration Review, and Carnegie Mellon University. The most frequent keyword is accountability. The most representative keyword co-occurrence cluster is transparency. Additional research suggested that they could consider using other databases such as Web of Science and/or Google Scholar. The practical implications suggest that research on transparency, control, and equity in Public Administration is mainly "oriented to public agencies"; few "citizen-oriented" studies focus on the perception of the intelligibility and comprehensibility of the communication of program results for decision-making by those who demand public services. The social implications for public accountants, auditors, and regulators arise from the possibility of analyzing, through the transparency of public agencies, the performance regarding the quality of public spending. The article contributes to increasing public managers’ awareness of the need for cost information systems in the public sector, reflecting a global trend.

Author Biographies

Ian Dias Veloso de Almeida, Universidade do Estado do Rio de Janeiro (UERJ)

He holds a degree in Accounting from the State University of Rio de Janeiro, with graduation in December 2010, and a Postgraduate degree in Accounting (360-hour specialization) from Faculdade Internacional Signorelli. He has already been approved and called for 8 civil service exams, currently holding the position of Internal Control Analyst at the State Treasury Department of Rio de Janeiro, having been approved in 7th place. I hold the following qualification in English (Cambridge ESOL Examinations): Preliminary English Test, which grants the status of intermediate English certified by Cambridge. 39th place - CEPUERJ 2008 Notice - Administrative Agent of the Regional Psychology Council - CRP RJ, 6th place - PMABR2012 Notice - Municipal Tax Auditor of the Municipal City Hall of Armação dos Búzios, 2nd place - PMABR2012 Notice - Accountant of the Municipal City Hall of Armação dos Búzios, 19th place - 2012 Municipal Public Competition - Accountant of the Municipal City Hall of Campos dos Goytacazes, 5th place - 2011 Notice - Accounting Analyst EMGEPRON, 2nd place - 2011 Notice - Accountant EMGEPRON, 4th place - Notice 01/2019 Professor Faetec I - Management and Business - Accounting - 20h - Metropolitan Region of RJ, 9th place - CGU Notice No. 01/2021 - Federal Auditor of Finance and Control, Northern Region Acre.

Waldir Jorge Ladeira dos Santos, Universidade do Estado do Rio de Janeiro (UERJ)

Waldir Jorge Ladeira dos Santos holds a PhD in Public Policies and Human Development from PPFH/UERJ, a Master's in Financial Accounting from FAF/UERJ, and is a Postgraduate in Internal Auditing, Human Resources Management, and Higher Education Teaching, as well as an Accountant and Business Administrator. His professional experience includes the positions of Officer in the Brazilian Army at the 1st. Army Accounting and Finance Inspectorate, University Professor, Municipal Secretary of Finance, Internal Control and Executive, Coordinator at various Higher Education Institutions, and Co-author of the books Accounting of Investments in Equity Interests and Accounting of Financial Assets in Equity Interests (ed. FGV); Contemporary Topics in Public Management: Finance in Focus (ed. Freitas Bastos); Planning, Control, and Information (ed. Freitas Bastos); Planning, Control, and Information (ed. Interciência), General Accounting I and II (ed. CEDERJ); Member of Public Competition Committees, Member of the Editorial Board of the Scientific Journal Pensar Contábil of CRCRJ and the Journal Education and Research in Accounting of CFC, Counselor (2002/21) and President of CRC/RJ (2018/19), holder of the Medals: Alumni, from UNESA; Tiradentes, from the Legislative Assembly of the State of Rio de Janeiro; Pedro Ernesto, from the City Council of Rio de Janeiro; Accounting Merit, from the City Council of Duque de Caxias-RJ; and State Accounting Merit Orlando Martins Pinto, from CRCRJ. He is currently a partner at WL Capital Intelectual, Training and Development, a Consultant, Full Professor at the Faculty of Administration and Finance - FAF/UERJ, since 2002, where he teaches in the Master's program in Accounting Sciences and in the undergraduate programs in Administration and Accounting Sciences; an Adjunct Professor at UFRJ, since 2014; a Professor at the Presbyterian Mackenzie Rio Faculty, since 2019; and a Guest Professor for the MBA Graduate Program at the Getúlio Vargas Foundation (FGV), since 1999; an Academic of the Academy of Accounting Sciences of the State of Rio de Janeiro (ACCERJ). (ACCERJ); and the National Academy of Economics and Social Policies. (ANE).

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Published

2025-12-30

How to Cite

Almeida, I. D. V. de, & Santos, W. J. L. dos. (2025). A bibliometric analysis of the direction of research on transparency, control, and equity in public administration in the 21st century. Revista De Contabilidade Do Mestrado Em Ciências Contábeis Da UERJ, 30(1), 144–160. Retrieved from https://www.e-publicacoes.uerj.br/rcmccuerj/article/view/81546

Issue

Vol. 30 No. 1 (2025)

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Artigos

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