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Transformation of public financial administration through digital government: a critical review from the perspective of scientific network analysis

Author

Listed:
  • Jaison Rivas

    (Popular University of Cesar)

  • Liliana Casteblanco

    (Popular University of Cesar)

  • Yaqueline Jiménez

    (Popular University of Cesar)

Abstract

This paper explores the role of e-government in improving the efficiency and strengthening of public entities, considering the complexities of financial and resource management as a distinct field marked by its dual social and commercial mandate. Key research topics are identified, ranging from cost management and financing to investment evaluation and risk management. The determinants of revenue maximization are also analyzed, highlighting how they adapt to the public sector. The PRISMA methodology was used, applied to a selection of 26 studies found in the Connected Papers and Google Scholar databases between 2020 and 2025. The results examine the multifaceted impact of increased government regulations on business performance, considering both their restrictive effects and the opportunities they can generate. Finally, the paper describes how e-government played a significant role in transforming financial management in the public enterprises of the studied subjects.

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Handle: RePEc:cvp:aiciss:v:4:y:2026:i:1:id:172
DOI: 10.69821/AICIS.v4i1.172
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