Abstract
This paper summarizes and comments 68 papers published in five academic journals in management accounting from 2015 to 2017 and finds that the research topics and research methods are both diversified. Among them, there are more literatures on budget, salary and performance evaluation than other topics. Domestic research methods are mainly based on empirical research which are based on databases, and are relatively simple compared with the methods used by foreign research institutes, lacking a combination of multiple methods. Although domestic and foreign research basically has a relatively clear theoretical source, domestic research mostly cites existing foreign theories, lacks deep exploration of theory and forms China’s own management accounting theory system. There are few sociological and psychological theories.
Highlights
Management accounting originated in Western countries, and was introduced from Western countries to China in the late 1970s and early 1980s
In order to ensure the scientific nature of the research, this paper considers the development and extension of management accounting, and supplements the research topics identified in the management accounting review research represented by Shields and Meng Yan, and takes the Operation Cost, Cost
Abstract and keywords of each article one by one, if the subject of the article can be classified into a research topic of management accounting in Table 1, the article is included in the sample of this study, and further read in details
Summary
Management accounting originated in Western countries, and was introduced from Western countries to China in the late 1970s and early 1980s. At the beginning of 2014, the Ministry of Finance issued the “Guiding Opinions of the Ministry of Finance on Promoting the Construction of the Management Accounting System (Draft for Comment)”. Guidelines for Management Accounting”, which was implemented on June 22 of that year It marks a new major breakthrough in the construction of China’s management accounting system. This basic guideline serves as the guide for the application of the guidelines and sets out the principles and framework for the development of application guidelines. In the basic theory of management accounting, Professor Yu Xuying and other scholars have been conducting comprehensive and in-depth exploration since the 1980s, and have made important contributions to the development of China’s management accounting. In order to better understand the status of domestic and foreign management accounting research at home and abroad, this paper conducts a search and statistical analysis of the management accounting empirical literature of five top accounting academic journals in the past three years
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