한국 정부회계의 연구내용 변천과 동향 연구 - 정부회계연구 게재논문을 중심으로 -

The main purpose of this study is to identify the research trend of papers published in government accounting research journals from 2012 to 2022. This study has a follow-up study to the study conducted by Kang In-jae (2012), and it is expected that the discussions in this study will be helpful to follow-up studies by researchers in public administration and accounting. The main analysis results were examined, it was found that the ratio of “local governments” was the highest among the analysis targets, and conceptual framewok (accounting standards, accounting) were studied the most frequently followed by cost accounting and budget accounting (finance), in order of precedence. With regard to author analysis, the ratio of lead authors (first author and corresponding author) and co-authors who majored in accounting (including tax) was relatively higher than that of those who majored in public administration, and among the researchers who participated in the studies, the ratio of “professors” was higher than that of researchers in other positions. For your reference, the participation of doctoral students in the studies was relatively low. Meanwhile, the participation of researchers working at research institutes, public officials, and mayors is identified. In order to expand the base of government accounting research, it is thought that the Korean Association for Government Accounting should induce their active participation hereafter. Thus far, various efforts have been made in various fields to spread the policy for government accounting (accrual basis and double-entry bookkeeping). Meanwhile, the main research subjects of researchers have been “local governments”, and in expectation of one step further development of accrual basis and double-entry bookkeeping accounting of local governments, we urge follow-up researchers to pay continued attention. In addition, it is hoped that studies will be conducted in various fields.