IMPACT This article provides new insights to help policy-makers, professional associations and standard setters in developing countries design and implement accrual accounting-based systems applied to the public sector. The detailed discussion of prior research on the main advantages of the accrual basis of accounting, and generally accepted international standards when adapted to the public sector, and the barriers and difficulties experienced by other jurisdictions in similar contexts provides important lessons for reforming public sector accounting systems in developing countries ABSTRACT This article presents a bibliometric analysis of the adoption and implementation of accrual accounting in the public sector (AAPS) in the context of emerging economies and identifies gaps where more research is needed. The main findings evidence a significant interest in this topic in the past five years and the authors expect this to grow in the future. The questionnaire method was the most common data collection method, followed by combinations of mixed methods. An interesting finding was a preference for quantitative methods when studying professionals. More qualitative methods were used for politicians and members of international organizations. The NPM agenda and institutional theory dominated the theoretical background. Coercive pressures from investors and auditors, together with the normative pressures from employee training, were found to significantly impact the effective implementation of AAPS in emerging economies.