Abstract
This study examines the global evolution of performance audit research over the past five decades by identifying publication trends, influential contributors and dominant thematic developments. A bibliometric methodology was employed using 800 publications indexed in the Scopus database from 1975 to 2025. Performance analysis and science-mapping techniques were conducted using Harzing’s Publish or Perish and VOSviewer to analyse citation patterns, co-authorship networks and keyword co-occurrence relationships. The findings reveal substantial growth in performance audit scholarship, particularly after 2010, with the United States, United Kingdom and Australia emerging as dominant contributors. The literature remains strongly centred on public-sector governance, accountability and managerial reform, while themes related to ESG reporting, digital governance, AI-assisted auditing, sustainability evaluation and cross-sector applications remain comparatively underdeveloped. Citation patterns further indicate that influential studies primarily emphasise performance measurement and organisational control rather than broader public value and societal outcomes. Theoretically, the study demonstrates that performance audit research has evolved operationally but remains institutionally driven and conceptually fragmented, highlighting the need for more integrative and outcome-oriented frameworks. Practically, the findings provide insights for policymakers, Supreme Audit Institutions and statutory bodies, including zakat institutions, to strengthen performance auditing as a mechanism for organisational learning, governance improvement and outcome-oriented accountability. The originality of this study lies in providing one of the earliest comprehensive bibliometric syntheses of global performance audit scholarship, offering a structured understanding of its intellectual development, thematic gaps and future research directions.
Keywords: Accountability, Bibliometric, Effectiveness, Performance Audit, Public Sector, Zakat.