Bibliometric Mapping of Research on Decentralization and Performance Evaluation
Main Article Content
Rostini
Yisihak Ergicho
This study aims to analyze trends, developments, and directions of scientific research related to decentralization and performance evaluation between 2015 and 2025. Using a bibliometric approach and data from the Scopus database, this study evaluates scientific publications based on the number of documents, country contributions, institutional affiliations, keywords, and collaborative networks between authors. The analysis shows that the number of publications fluctuates, with a significant spike in 2024. China is the country with the highest contribution to publications, while contributions from Indonesia remain very minimal. In terms of affiliations, Chinese universities dominate scientific production in this field. Network visualization shows that collaboration between researchers remains low and fragmented. The most dominant keywords are decentralization, blockchain, and performance evaluation, which form several research clusters that show links to financial management and public policy topics. These findings indicate the need to increase the involvement of Indonesian researchers and strengthen global collaborative networks on the topic of decentralization and performance evaluation.
Aisya, AN, & Kalsum, U. (2022). The Effect of Decentralization and Management Accounting Systems on Managerial Performance. Center of Economic Students Journal, 5(4), 349-362.
Ardiany, Y., Rinaldo, J., & Muliani, T. (2021). The influence of decentralization and management accounting systems on managerial performance: A case study at PT. P&P Lembah Karet Padang. Journal of the Indonesian Accounting Academy Padang, 1(1), 1-12.
Asystasia, WA, & Siregar, SA (2024). The influence of management accounting system information characteristics on managerial performance with environmental uncertainty and decentralization as moderating variables at PT. Karya Hevea Indonesia. Scientific Journal of Management, Economics, & Accounting (MEA), 8(1), 1773-1786.
Azis, T., Pontoh, W., & Korompis, CW (2024). The effect of decentralization on manager performance mediated by management accounting systems (Case study on dealers and showrooms in Manado City). Business Management and Corporate Finance, 2(2), 259-269.
Edward, AV, Adnan, MF, & Khaidir, A. (2024). New public management: a case study of the application of new public management in public organizations in Indonesia. Future Academia: The Journal of Multidisciplinary Research on Scientific and Advanced Studies, 2(2), 54-62.
Fauzi, A., Atmono, AA, Salsabila, H., Tristiany, KD, & Mubarok, RH (2024). Analysis of Financial Performance Evaluation Using ROI, RI, EVA Methods and a Decentralized Approach to a Company. Journal of Business and Economics, 2(1), 103-136.
Febiana, N., Bastian, E., & Fitriyani, F. (2023). The Influence of Management Accounting Systems and Decentralization on Managerial Performance with Environmental Uncertainty as a Moderating Variable. Tirtayasa Ekonomika, 18(1), 1-22.
Pelawi, TDP, Rahman, F., Dewi, S., & Nasution, STA (2025). The Influence of Management Accounting Systems and Decentralization on Managerial Performance in General Hospitals in Medan City. Student Business Journal, 5(2), 807-817.
Yuanita, DW, Dewi, CN, & Setyowati, SM (2023). Public Sector Performance and Investment as a Form of Regional Service: A Literature Review. Scientific Journal of Accounting and Finance, 12(1), 23-33.






