A Bibliometric Analysis of the Development of Accounting Journal Articles on Procurement Fraud, 2020–2025
DOI:
https://doi.org/10.38035/dijefa.v7i4.7460Keywords:
procurement fraud, e-procurement, good governance, bibliometric analysis, forensic accountingAbstract
This study aims to analyze trends and developments in procurement fraud research published in accounting journals from 2020 to 2025 using a bibliometric approach. Data were obtained through Publish or Perish from the Google Scholar database using the keywords “procurement fraud,” “fraud pengadaan,” and “pengadaan barang dan jasa,” resulting in 54 articles. The data were analyzed using VOSviewer version 1.6.18 through network, overlay, and density visualizations. The findings show that procurement fraud research has developed in terms of research focus and methodological approaches. The keywords “fraud” and “procurement” emerged as central themes, followed by “e-procurement,” “good governance,” and “fraud prevention.” These findings indicate a shift from conventional fraud detection toward systemic prevention through digital governance, transparency, and accountability. Temporally, research during 2020–2022 focused more on fraud detection, while studies from 2023–2025 increasingly addressed digital transformation and public accountability. Future research is encouraged to develop forensic digital accounting approaches, utilize big data analytics, and integrate governance and behavioral fraud theories to strengthen fraud prevention in public procurement systems.
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