Abstract
This paper collates, summarizes and reviews 95 management accounting research literatures published in 6 academic journals and seven foreign journals between 2015 and 2017, and makes a comparative analysis of the research topics, research methods and application theories of management accounting. The results show that compared with the previous management accounting research in China, there have been significant changes in both research topics and research methods and applied theory. Research topics or research hot spots are becoming more diversified, research on Performance appraisal and motivation has increased significantly, research methods are more focused on database-based empirical research and experimental methodology and questionnaires, applied theory is more systematic and comprehensive, the subject background is gradually extended and cross-cutting. However, China’s management accounting compared with foreign countries there is still a big gap; there is still a lot of room for development.
Highlights
Management accounting was born in the early 20th century, in order to adapt to the objective requirements of social and economic development, the theory of tyro scientific management was produced
The results show that compared with the previous management accounting research in China, there have been significant changes in both research topics and research methods and applied theory
This paper further analyzes the application of research methods in various research topics, because the sample selected in this paper only includes experimental methodology, questionnaires and case studies, previous research has found that in China’s management accounting research, conceptual research methods or normative analysis in various research topics are the most widely used, The proportion of foreign experimental methodology method is relatively large, and the case study is relatively small both at home and abroad
Summary
Management accounting was born in the early 20th century, in order to adapt to the objective requirements of social and economic development, the theory of tyro scientific management was produced. Management accounting, which entered our country in the 1970s, is a collection of information support systems and management control systems, and with the deepening and perfection of social and economic development and the innovation of enterprise management concept, its application in practice and academic research hotspots are constantly changing. The central university of finance and economics task force (2010) made a certain summary of China’s management accounting research methods, and Hu et al (2011) made a certain combing of the development of the theory and practice of management accounting in China in the 30 years from 1978 to 2008. This paper is based on 95 literatures in mainstream journals at home and abroad for comparative analysis to understand the current development of China’s management accounting and the gap with foreign countries
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