A pesquisa científica brasileira em Contabilidade Pública.

Brazilian Public Accounting has been undergoing transformations for several years due to the convergence with International Public Sector Accounting Standards (IPSAS), a fact that has caused severe changes in the accounting treatment of acts and facts inherent to the public sector. Aiming to explore how theory has treated the topic, the general objective of this work is to investigate, through articles published in the main journals in the area of accounting and administration indexed in the SPELL, the current state of research in Public Accounting in Brazil and what are the future research trends. Through bibliometric research, 112 articles were identified that made up the sample studied, identifying the evolution of the number of publications on the topic in the analyzed period; the most fruitful authors in the thematic area; which journals published the most on the topic during this period; pointing out which higher education institutions stand out in publications on the topic; as well as, which topics are most researched in the analyzed works; and explored the methodological aspects of the analyzed works. Few works have been published in recent years in Public Accounting, being more productive at the beginning of the period studied, which was from 2012 to 2022, with a significant drop in the years 2021 and 2022. Concern with costs in the public area was the most researched topic and the periodical that published the most on the topic was Revista Pensar Contábil. It was also identified that there was no network formed for research on the topic, a fact that may have contributed to the low number of publications in the period. [ABSTRACT FROM AUTHOR]