The purpose of the research is to conduct a content analysis of prior research which has discussed the factors that support or hinder disclosure of accounting information in public sector entities. This is achieved by identifying and analyzing 30 relevant journal articles which contain discussion, either conceptually or empirically, on the issue of concern. Specific analysis are conducted in relation to seven aspects of the 30 articles namely on the (i) publication year, (ii) country of publication, (iii) journal of publication, iv) type of paper, (v) type of government sector (vi) independent variable being studied, and, (vii) sample size. One of the contributions of this study is that it has been able to identify the five emerging themes of incentives namely (i) political incentives, (ii) social incentives, (iii) financial incentives, (iv) institutional incentives, and, (v) governance incentives. All these constitute the taxonomy for the incentives for disclosure research, particularly useful for future researchers in this area. This content analysis is hoped to shed some lights to public sector accounting researchers on areas that may need to be further researched in the field of disclosure incentives due to possible gaps presented by prior research.