Trend Mapping: A Bibliometric Analysis of Management Accounting and Distribution
0
조회
0
다운로드
0
인용
0
참고문헌
키워드
초록
Purpose: Management accounting knowledge has been researched and disseminated through various channels, particularly academic journals. This paper examines the journals that publish research on management accounting. Research design, data, and methodology: The bibliometric method was applied using Scopus citation data. The limits of management accounting are quantitatively investigated by analysing 1,554 articles from 2016 to 2022 from each database. Results: The findings indicate a rapid increase in management accounting publications in recent years, with the highest number of articles published in 2021. The articles appeared in various scholarly journals, including those devoted to psychology, agriculture and biological sciences, and computer science. Keyword analysis reveals that management accounting is the most commonly used term in the field. In addition, the findings indicate that most scholarly authors are from Germany, the United Kingdom, and the United States. Conclusion: This paper contributes to the current body of knowledge in management accounting research by providing an overview of the mapping of management accounting research in the world of research publications and potential future management accounting research from the lens of costs, expenses and competitive prices, which can benefit marketing and distribution efforts.
Abstract
Purpose: Management accounting knowledge has been researched and disseminated through various channels, particularly academic journals. This paper examines the journals that publish research on management accounting. Research design, data, and methodology: The bibliometric method was applied using Scopus citation data. The limits of management accounting are quantitatively investigated by analysing 1,554 articles from 2016 to 2022 from each database. Results: The findings indicate a rapid increase in management accounting publications in recent years, with the highest number of articles published in 2021. The articles appeared in various scholarly journals, including those devoted to psychology, agriculture and biological sciences, and computer science. Keyword analysis reveals that management accounting is the most commonly used term in the field. In addition, the findings indicate that most scholarly authors are from Germany, the United Kingdom, and the United States. Conclusion: This paper contributes to the current body of knowledge in management accounting research by providing an overview of the mapping of management accounting research in the world of research publications and potential future management accounting research from the lens of costs, expenses and competitive prices, which can benefit marketing and distribution efforts.
참고문헌 (35)
- Ahmed Mohamed Ghandour, D., "Analytical review of the current and future directions of management accounting and control systems", European Journal of Accounting, Auditing and Finance Research, 9(3), pp.43~73 (2021)
- Anthony A. Atkinson, "Management accounting: Information for decision making and strategy execution" (2012), Pearson Education
- Baiman, S., "Agency research in managerial accounting : A second look", Accounting Organizations and Society, 15(4), pp.341~371 (1990)
- Cokins, G., "Performance management: Integrating strategy execution, methodologies, risk, and analytics" (2009), John Wiley &Sons
- Covaleski, M. A., "Managerial accounting research : The contributions of organizational and sociological theories", Journal of Management Accounting Research, 8, pp.1~35 (1996)
- Datar, S. M., "Horngren’s cost accounting:a managerial emphasis" (2018), Pearson
- Naveen Donthu, "Research Constituents, Intellectual Structure, and Collaboration Patterns in <i>Journal of International Marketing<", i>: An Analytical Retrospective, 2021, pp.29(2), 1~25[DOI]
- Naveen Donthu, "A bibliometric retrospection of marketing from the lens of psychology: Insights from <i>Psychology & Marketing<", i>, 2021, pp.38(5), 834~865[DOI]
- Farooq, M. S., "Role of IoT technology in agriculture : A systematic literature review", Electronics, 9(2), pp.319~ (2020)[DOI]
- Luk Luk FUADAH, "Determinant Factors’ Impact on Managerial Performance through Management Accounting Systems in Indonesia", The Journal of Asian Finance, Economics and Business, 7(10), pp.109~117 (2020), 한국유통과학회
- T. Groher, "Digital technology adoption in livestock production with a special focus on ruminant farming", Animal, 14(11), pp.2404~2413 (2020), Elsevier BV[DOI]
- Melanie Grueso-Gala, "A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization", Cuadernos de Gestión, 22(1), pp.175~192 (2022), Enpresa Institutua - Instituto de Economia Aplicada a la Empresa[DOI]
- Gupta, V., "Cultural clusters : Methodology and findings", Journal of World Business, 37(1), pp.11~15 (2002)
- Hilton, R. W., "Cost management: Strategies for business decisions" (2006), McGraw-Hill
- Hofstede, G., "Management scientists are human", Management Science, 40(1), pp.4~13 (1994)
- International Federation of Accountants (IFAC), "Management Accounting Concepts: International Management Accounting Practice Statement" (1998)
- Jasim, Y. A., "Information technology's impact on the accounting system", Cihan University-Erbil Journal of Humanities and Social Sciences, 4(1), pp.50~57 (2020)[DOI]
- Johnson, T. H., "Relevance lost : The rise and fall of management accounting" (1987), Harvard Business School Press
- Kaplan, R. S., "Research opportunities in management accounting", Journal of Management Accounting Research, 5(Fall), pp.1~14 (1993)
- Ni Ketut Ayuk Kesumawati, "The role of business strategies, environmental uncertainty and decentralization as moderating the effect of management accounting systems on managerial performance", International research journal of management, IT and social sciences, 6(3), pp.37~45 (2019), Suryasa and Sons[DOI]
- Kim, M. K., "The effects of customer satisfaction and switching barrier on customer loyalty in Korean mobile telecommunication services", Telecommunications policy, 28(2), pp.145~159 (2004)
- Langfield-Smith, K., "Management Accounting" (2019), McGraw-Hill Australia
- Nutchajarin LOHAPAN, "Digital Accounting Implementation and Audit Performance: An Empirical Research of Tax Auditors in Thailand", The Journal of Asian Finance, Economics and Business, 8(11), pp.121~131 (2021), 한국유통과학회
- Macintosh, N. B., "Structuration theory in management accounting", Organizations and Society, 5(5), pp.455~477 (1990)
- Malmi, T., "Management control systems as a package—Opportunities, challenges and research directions", Management accounting research, 19(4), pp.287~300 (2008)
- José M. Merigó, "Accounting Research: A Bibliometric Analysis", Australian Accounting Review, 27(1), pp.71~100 (2016), Wiley[DOI]
- Nain, S., "Management accounting practices : A bibliometric analysis", Management & Accounting Review, 21(1), pp.1~22 (2022)
- Renaud, A., "20 years of academic publishing in management: A bibliometric analysis", Management, 21(4), pp.1186~1212 (2018)
- Qasim, A., "Blockchain technology, business data analytics, and artificial intelligence : Use in the accounting profession and ideas for inclusion into the accounting curriculum", Journal of Emerging Technologies in Accounting, 17(1), pp.107~117 (2020)[DOI]
- Shields, M. D., "A Perspective on management accounting research", Journal of Management Accounting Research, 30(3), pp.1~11 (2018)
- Shank, J. K., "Strategic cost management: the new tool for competitive advantage" (1993), Simon and Schuster
- Verma, S., "Investigating the emerging COVID-19 research trends in the field of business and management : A bibliometric analysis approach", Journal of Business Research, 118, pp.253~261 (2020)
- Ye, Q., "Cross-institutional collaboration networks in tourism and hospitality research", Tourism Management Perspectives, 2-3, pp.55~64 (2012)
- Young, S. M., "New manufacturing practices and cost management : a review of the literature and directions for future research", Journal of Accounting Literature, 10, pp.265~298 (1991)
- Zupic, I., "Bibliometric methods in management and organization", Organizational Research Methods, 18(3), pp.429~472 (2015)