Abstract
This paper takes 71 management accounting documents published in the 2015-2017 mainstream journals as a sample, systematically combs, summarizes and reviews the management accounting research topics and research methods. We find that the subject of management accounting research is increasingly diversified, with performance evaluation and measurement, compensation and incentive research being the most popular. There are obvious differences in research methods at home and abroad. Among them, domestic research mainly focuses on data-based empirical analysis and normative research, while foreign literature research methods prefer experimental research methods. I hope that the comparative analysis of the article can provide reference for the research and development of domestic management accounting.
Highlights
In 2014, the Ministry of Finance issued the guidance of the Ministry of Finance on comprehensively promoting the construction of management accounting system (Draft for comments), which is the first time in China to comprehensively promote the construction of management accounting system in China, and explained the objectives, main tasks and measures of management accounting system
We find that the subject of management accounting research is increasingly diversified, with performance evaluation and measurement, compensation and incentive research being the most popular
There are few systematic summary studies on the research topics and methods of management accounting in our country, and there are the following defects: first, the research interval fails to reflect the latest development of management accounting, which makes the conclusions out of touch with the practical guiding significance; second, the research object is not comprehensive enough, most of them only consider the development of domestic management accounting research, ignoring to sort out the related documents of foreign management accounting research, so that we cannot know the hot research topics and research methods, it is difficult to provide reference for domestic scholars
Summary
In 2014, the Ministry of Finance issued the guidance of the Ministry of Finance on comprehensively promoting the construction of management accounting system (Draft for comments), which is the first time in China to comprehensively promote the construction of management accounting system in China, and explained the objectives, main tasks and measures of management accounting system. There are few systematic summary studies on the research topics and methods of management accounting in our country, and there are the following defects: first, the research interval fails to reflect the latest development of management accounting, which makes the conclusions out of touch with the practical guiding significance; second, the research object is not comprehensive enough, most of them only consider the development of domestic management accounting research, ignoring to sort out the related documents of foreign management accounting research, so that we cannot know the hot research topics and research methods, it is difficult to provide reference for domestic scholars. In view of the shortcomings of the existing research, this paper reviews the research literature of management accounting in the mainstream academic journals at home and abroad from 2015 to 2017, systematically summarizes the theme and research methods of management accounting research, hoping to provide direction for further research of management accounting
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