La contabilità accrual nel settore pubblico: un’analisi bibliometrica

This study uses bibliometric analysis to critically examine the evolution of scientific literature on accrual accounting in the public sector. It aims to systematize main contributions, identify dominant thematic areas, and outline future research paths. The analysis distinguishes three main phases of development, highlighting the progressive broadening of research areas. Co-citation analysis further uncovers the connections among various research streams. The findings confirm the growing relevance of accrual accounting in public sector reforms and underscore the need for continued theoretical and practical investigation. The study provides actionable insights to guide policymakers toward more coherent, inclusive, and sustainable harmonization strategies.