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1.

Management accounting research trends: Bibliometrics and content analysis Pages 1549-1560 Right click to download the paper Download PDF

Authors: Komang Ayu Krisnadewi, I Ketut Suryanawa, Eka Ardhani Sisdyani, Ni Made Adi Erawati, I Gusti Ayu Made Asri Dwija Putri

DOI: 10.5267/j.uscm.2023.7.014

Keywords: Bibliometrics, Management accounting, Research, Journal, Content marketing

Abstract:
This study aims to examine an overview of management accounting research in the last decade. In addition, it also describes the latest research trends, namely in the last five years, both in terms of the topics discussed, the use of theory, and the methods used. The researchers employ the bibliometric analysis method and use VOSviewer to describe management accounting research for the period 2013-2022. We retrieve data on articles from two leading journals in this field, namely Management Accounting Research (MAR) and Journal of Management Accounting Research (JMAR), using the Scopus database. The findings of this study indicate that there were six research clusters over the past decade, namely (1) governance and performance management, (2) management control, (3) performance evaluation, (4) risk-based performance management and CSR, (5) budgeting and ethics, and lastly (6) the risk and interfirm relationships. Research trends in the last five years show that the theories explicitly used in research in this field include agency, economic, social identity, social comparison, and contingency theory. The research methods used during the last five years have been dominated by archives, experiments, and surveys. Papers published by JMAR are dominated by those using archival methods, while the papers in MAR are dominated by those using experiments and field research. This research provides an overview, for students and scholars interested in management accounting research, of the subjects, ideas, and research methodologies that have been employed in the recent past and today.
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Journal: USCM | Year: 2023 | Volume: 11 | Issue: 4 | Views: 2425 | Reviews: 0

 

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