Treinta Años de Investigación en Contabilidad y Gestión Pública en España

The purpose of this article, introducing this special issue on Public Accounting, is analyzing the evolution of research in this area, considering the process of modernization and standardization that public accounting has experienced in the last 30 years. With this aim we undertake a review of the paper published between 1981 until 2010 by accounting researchers in top national and international academic journals. Research in this area was carried out in this period in a context in which the public administration, along with international trends, followed the path of New Public Management. With this review we also intend to reveal which were the most visited research subjects, to present the articles published in this special issue and, finally, to suggest a future research agenda in Public Accounting in Spain.