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Thirty Years of Village Corruption Research: Accounting and Smart Villages for Village Sustainability as Future Research Direction

Author

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  • Caesar Marga Putri

    (Department of Business, Faculty of Economics and Business, Universitat de Barcelona, 08034 Barcelona, Spain
    Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Bantul, Yogyakarta 55183, Indonesia)

  • Josep Maria Argilés-Bosch

    (Department of Business, Faculty of Economics and Business, Universitat de Barcelona, 08034 Barcelona, Spain)

  • Diego Ravenda

    (Department of Management Control, Accounting and Auditing, TBS Business School, 08019 Barcelona, Spain)

Abstract

As the research on national corruption continues to expand, village corruption research has gained attention in the public eye in the last 10 years. A growing number of researchers have called for a more extensive discussion on village corruption. In response, this paper conducts a comprehensive review of village corruption research to portray the trend and evolvement of village corruption literature over the past 30 years and also to find out the dominant elements of village corruption research for providing future research agendas aimed at addressing village corruption. The study analyzed 158 articles from the Web of Science database. The data were analyzed first using two bibliometric software packages, Histcite 12.3.17 and VOSviewer 1.6.19, and then by content analysis to obtain a more comprehensive result. The findings overlay visualization indicates that the research on village corruption has evolved from African countries to Asia. Studies from the economics and politics fields are the most common research areas on village corruption since 1992, followed by research on management. Research in the accounting and information technology fields remain relatively scarce. The institutions based in the USA have dominated publications, and World Development is the most influential journal. This research provides future research agendas as smart villages on corruption eradication and village sustainability.

Suggested Citation

  • Caesar Marga Putri & Josep Maria Argilés-Bosch & Diego Ravenda, 2023. "Thirty Years of Village Corruption Research: Accounting and Smart Villages for Village Sustainability as Future Research Direction," Sustainability, MDPI, vol. 15(12), pages 1-19, June.
    • Handle: RePEc:gam:jsusta:v:15:y:2023:i:12:p:9264-:d:1166462
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