Trends in Public Budgeting Reform: Integration of Zerobased Budgeting and Cloud-Based Software as a Service Initiatives Fro Future Research Agenda

This study aims to analyze the most important bibliometric indicators and articles on public budgeting reform (PBR) in general and zero-based budgeting (ZBB) and cloud-based software as a service (SAAS) initiatives that have been published in Scopus-indexed journals from the year 1976 until 2022. The analysis includes the categories of publication journals, attributes or words, years of publication, and topics covered. The bibliometric and content analysis of the publications focused on the Scopus database. Only English articles were considered. The co-occurrence of keywords and countries were visualized by mapping and network analysis using RStudio and VOSviewer. The analysis covered 470 articles on public budget reform, zero-based budgeting (ZBB), and cloud-based software as a service across a period of 40 years. Three journals that produced the most articles on public budget reform, zero-based budgeting (ZBB), and cloud-based software as a service were Accounting (n = 407), Management and Accounting (n = 21), and IEEE Transactions on Services Computing (n = 7). The terms used in public budget reform research included "public budget
reform," "cost control," "efficiency," "anti-corruption," "integrity," "accounting and information," "transparency," "performance budgeting," and "accountability,". Meanwhile, the terms used in research on zero-based budgeting include "zero-based budgeting, "allocation efficiency," "costbenefit analysis", "prioritization," "cutting-edge technology," "transparency," "justification," and "accountability". Lastly, the terms used in research on cloud software as a service include “cloud software as a service," "cost-effective access," "real-time reporting," "e-budgeting," "transparency," and "accountability. The analysis showed there was an increasing trend of publications from 1976 to 2022.