UNVEILING THE BOUNDARIES OF ACCOUNTING: CHARACTERIZATION AND ANALYSIS OF ARTICLES ON INTERNAL CONTROL IN THE PUBLIC SECTOR IN NATIONAL JOURNALS

Abstract

This study investigates the approach to internal control in the public sector in national academic literature over the last decade. The justification for the study lies in the importance of internal control for efficiency, effectiveness, and transparency in the management of public resources, preventing fraud and corruption. The literature reveals a significant disparity in the quantity and depth of research on internal control in national journals, indicating the need for a more in-depth analysis. Thus, the objective is to map the current panorama of publications on internal control, characterizing the scope of studies, identifying predominant themes and methodologies, and measuring the impact of these studies in academia and practice. The central question is: "What are the main themes, methodologies, and impacts of publications on internal control in the public sector in national accounting journals?" The methodology includes bibliometric analysis of articles published in national accounting journals, using specific inclusion and exclusion criteria. Data collection involves identifying relevant articles in an academic database, followed by content analysis to characterize the themes and methodologies adopted. The expected results include identifying an increase in academic interest in the topic, characterizing the main themes and methodologies used, and measuring the impact of these publications on the practice of internal control in the public sector. This study aims to provide information for both academia and professional practice, identifying areas for future research and contributing to the strengthening of internal control and public governance practices.