A Bibliometric Analysis of Articles on Fiscal Transparency

Authors : Fatma Yapıcı Sapankaya

Pages : 1425-1439

Doi:10.30586/pek.1679058

View : 147 | Download : 309

Publication Date : 2025-12-23

Article Type : Research Paper

Abstract :This study aims to analyze scientific articles that include the budget principle, which is expressed as “fiscal transparency” and is based on the fact that users of public resources share information about their transactions with the public at regular intervals and accurately, using the bibliometric method. This study will serve as a reference source for scientists who will conduct research in the field of fiscal transparency and for decision-makers who will make regulations regarding fiscal transparency in the future. In this context, the Web of Science (WoS) database was examined on 19.03.2025 for financial transparency, a research topic of more than one discipline, and a total of 1,299 scientific works published between 1995 and 2025. Results were limited to the fields of economics, management, political science, public administration, and interdisciplinary social sciences, using the criteria of article, review article, and early access study, and 637 articles were found. Citation analysis of authors and journals, co-occurrence of word analyses, collaborations of authors, and bibliographic coupling analyses of articles and countries were mapped with the help of the VOSviewer 1.6.18 package program. The most researched fields on fiscal transparency are the economy (48%) and public administration (36%). The most cited article on fiscal transparency is Budget Impact Analysis Principles of Good Practice: Report of the ISPOR 2012 Budget Impact Analysis Good Practice II Task Force by Sullivan et al. (2014) with 749 citations, and the country with the most citations in this field is the USA with 151 articles and 4,772 citations.
Keywords : Mali şeffaflık, Açık hükümet, Bütçe ilkeleri, Bibliyometrik analiz

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