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

Renán Bernales-Vásquez

doi:10.51252/rcsi.v5i1.897

Autores/as

Renán Bernales-Vásquez Universidad César Vallejo

DOI:

https://doi.org/10.51252/rcsi.v5i1.897

Palabras clave:

transparencia fiscal, administración pública, gestión pública, transformación digital, gobierno digital

Resumen

La digitalización de la gestión financiera pública ha permitido mejorar la eficiencia, transparencia y control en la administración de los recursos estatales; sin embargo, la literatura científica sobre el tema presenta vacíos en el análisis de sus tendencias y aplicaciones. En este contexto, el presente estudio tuvo como objetivo examinar la producción científica sobre la digitalización de la gestión financiera pública mediante un análisis bibliométrico. Para ello, se analizaron 112 artículos científicos extraídos de Scopus. Se utilizaron técnicas bibliométricas a través de la herramienta Biblioshiny para identificar la producción anual, fuentes de publicación, instituciones más productivas y tendencias emergentes en la literatura. Los resultados indicaron un aumento en la producción científica desde 2018, con un pico en 2022. Lecture Notes in Networks and Systems fue la fuente con más publicaciones, mientras que la Lobachevsky State University of Nizhny Novgorod y la Rostov State University of Economics lideraron la producción institucional. Las palabras clave más frecuentes fueron e-government, finance y digital transformation, reflejando el enfoque en la modernización tecnológica del sector financiero estatal. Se concluye que la digitalización financiera es un campo en expansión, con oportunidades para nuevas investigaciones sobre su implementación y efectos en la gestión pública.

Citas

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