A bibliometric analysis of local government finance: Trends, themes, and prospective directions
DOI:
10.62941/rbar.v2i2.139Issue:
Vol. 2 No. 2 (2025): In ProgressKeywords:
Financial sustainability of local government, fiscal decentralization, bibliometric analysis, thematic mapping; VOSviewer, sustainable development goals (SDGs)Reseach Article
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Abstract
This study delineates the conceptual and thematic progression of LGFS research over 20 years. The literature is disjointed across disciplines and regions, lacking synthesis about principal trends, topics, and authors. This study used bibliometric analysis of 120 peer-reviewed Scopus-indexed papers from 2001 to 2025. Data were analyzed via VOSviewer and Biblioshiny to produce keyword networks, thematic maps, citation patterns, and co-authorship visualizations. The study identifies research clusters, emerging subjects, and key scientists and institutions. Results show a shift from fiscal issues like budgetary soundness and tax capacity to governance principles including resilience, participatory budgeting, and social equality. Thematic mapping emphasizes "sustainable development" and "human development" as primary topics. Research concentrates in high-income nations, with growing contributions from the Global South. Underexplored subjects like intergenerational equality and digital fiscal instruments indicate future opportunities. The study also provides theoretical insights by redefining LGFS as a multifaceted governance framework, showing scientific mapping's utility in public finance. It offers politicians a framework for improving fiscal sustainability through transparency, inclusivity, and innovation. This is the first complete bibliometric study to delineate the structural and thematic growth of LGFS research, providing a reproducible framework for future academic and policy involvement.
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Author Biographies
Edem Lekettey, Controller and Accountant General’s Department, Ministry of Finance, Accra, Ghana.
Maya Sari, Faculty of Economics and Business Education, Universitas Pendidikan, Indonesia
Raphael Mawuli Dzobo, School of Business, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana
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Copyright (c) 2025 Edem Lekettey, Maya Sari, Raphael Mawuli Dzobo
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