Digitization of public financial management: Trends and applications in the scientific literature

Bernales-Vásquez R.; Sánchez-Dávila K. · Revista Cientifica de Sistemas e Informatica (2025) · DOI: 10.51252/rcsi.v5i1.897

Resumen

The digitalization of public financial management has enhanced efficiency, transparency, and control in the administration of state resources. However, the scientific literature on this topic reveals gaps in the analysis of its trends and applications. In this context, the present study aimed to examine the scientific production on the digitalization of public financial management through a bibliometric analysis. To achieve this, 112 scientific articles retrieved from the Scopus database were analyzed. Bibliometric techniques were applied using the Biblioshiny tool to identify annual scientific output, key publication sources, the most productive institutions, and emerging trends in the literature. The results indicated a significant increase in scientific production since 2018, peaking in 2022. Lecture Notes in Networks and Systems was the most prolific source, while the Lobachevsky State University of Nizhny Novgorod and the Rostov State University of Economics led institutional research output. The most frequently occurring keywords were e-government, finance, and digital transformation, reflecting a predominant focus on the technological modernization of the public financial sector. The study concludes that financial digitalization is a growing field, presenting opportunities for further research on its implementation and impact on public sector management. © The authors.

Instituciones: Universidad César Vallejo