Scientific progress of fiscal transparency research at national governments level
This paper analyzes the scientific progress of research on fiscal transparency of national governments over the past 20 years. We explored the inherent and content characteristics of the papers, through a scientometric analysis, and investigated the role of externalities in the general progress and...
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| Format: | Article |
| Language: | English |
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Universidad de Murcia
2022-07-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/412231 |
| _version_ | 1811227173291294720 |
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| author | Rodrigo Silva Diniz Leroy Alejandro Saez-Martín María del Carmen Caba-Pérez Lucimar Antônio Cabral de Ávila |
| author_facet | Rodrigo Silva Diniz Leroy Alejandro Saez-Martín María del Carmen Caba-Pérez Lucimar Antônio Cabral de Ávila |
| author_sort | Rodrigo Silva Diniz Leroy |
| collection | DOAJ |
| description |
This paper analyzes the scientific progress of research on fiscal transparency of national governments over the past 20 years. We explored the inherent and content characteristics of the papers, through a scientometric analysis, and investigated the role of externalities in the general progress and impact of the research. The number of impactful papers published on this topic can be considered low and we noted the predominance quantitative studies using external database, predominantly written by American and Spanish authors. About the role of language on the topic, English-speaking authors published earlier and have the most impactful papers. Also, the increase of papers is correlated with the regulations of Freedom of Information worldwide, although a low number of papers have specifically analyzed these acts. Finally, the rise of Open Budget Index data increased the number of papers published, though with less scientific impact. Considering the relevance of the topic, we propose future research niches to the literature on fiscal transparency, with different research types and alternative approaches, such as using primary data collection, qualitative and critical methodologies, in-depth case studies on the internal situation of unexplored countries, and studies focused on developing countries, mainly from Africa, Asia and Latin America.
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| first_indexed | 2024-04-12T09:37:02Z |
| format | Article |
| id | doaj.art-a2f82ed19d954ac59055ed69da5b36b9 |
| institution | Directory Open Access Journal |
| issn | 1138-4891 1988-4672 |
| language | English |
| last_indexed | 2024-04-12T09:37:02Z |
| publishDate | 2022-07-01 |
| publisher | Universidad de Murcia |
| record_format | Article |
| series | Revista de Contabilidad: Spanish Accounting Review |
| spelling | doaj.art-a2f82ed19d954ac59055ed69da5b36b92022-12-22T03:38:11ZengUniversidad de MurciaRevista de Contabilidad: Spanish Accounting Review1138-48911988-46722022-07-0125210.6018/rcsar.412231Scientific progress of fiscal transparency research at national governments levelRodrigo Silva Diniz Leroy0Alejandro Saez-Martín1María del Carmen Caba-Pérez2Lucimar Antônio Cabral de Ávila3Federal University of ViçosaUniversity of AlmeríaUniversity of AlmeríaFederal University of Uberlândia This paper analyzes the scientific progress of research on fiscal transparency of national governments over the past 20 years. We explored the inherent and content characteristics of the papers, through a scientometric analysis, and investigated the role of externalities in the general progress and impact of the research. The number of impactful papers published on this topic can be considered low and we noted the predominance quantitative studies using external database, predominantly written by American and Spanish authors. About the role of language on the topic, English-speaking authors published earlier and have the most impactful papers. Also, the increase of papers is correlated with the regulations of Freedom of Information worldwide, although a low number of papers have specifically analyzed these acts. Finally, the rise of Open Budget Index data increased the number of papers published, though with less scientific impact. Considering the relevance of the topic, we propose future research niches to the literature on fiscal transparency, with different research types and alternative approaches, such as using primary data collection, qualitative and critical methodologies, in-depth case studies on the internal situation of unexplored countries, and studies focused on developing countries, mainly from Africa, Asia and Latin America. https://revistas.um.es/rcsar/article/view/412231Fiscal transparencyNational governmentsScientometric studyResearch progressImpactExternalities |
| spellingShingle | Rodrigo Silva Diniz Leroy Alejandro Saez-Martín María del Carmen Caba-Pérez Lucimar Antônio Cabral de Ávila Scientific progress of fiscal transparency research at national governments level Revista de Contabilidad: Spanish Accounting Review Fiscal transparency National governments Scientometric study Research progress Impact Externalities |
| title | Scientific progress of fiscal transparency research at national governments level |
| title_full | Scientific progress of fiscal transparency research at national governments level |
| title_fullStr | Scientific progress of fiscal transparency research at national governments level |
| title_full_unstemmed | Scientific progress of fiscal transparency research at national governments level |
| title_short | Scientific progress of fiscal transparency research at national governments level |
| title_sort | scientific progress of fiscal transparency research at national governments level |
| topic | Fiscal transparency National governments Scientometric study Research progress Impact Externalities |
| url | https://revistas.um.es/rcsar/article/view/412231 |
| work_keys_str_mv | AT rodrigosilvadinizleroy scientificprogressoffiscaltransparencyresearchatnationalgovernmentslevel AT alejandrosaezmartin scientificprogressoffiscaltransparencyresearchatnationalgovernmentslevel AT mariadelcarmencabaperez scientificprogressoffiscaltransparencyresearchatnationalgovernmentslevel AT lucimarantoniocabraldeavila scientificprogressoffiscaltransparencyresearchatnationalgovernmentslevel |