TITLE:
Review of Chinese and Foreign Management Accounting Research—Based on Management Accounting Research Topics and Research Methods
AUTHORS:
Jie Xie
KEYWORDS:
Management Accounting, Research Topic, Research Method, Management Control System
JOURNAL NAME:
Open Journal of Social Sciences,
Vol.7 No.12,
December
6,
2019
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.