TITLE:
Management Accounting Literature Review—Based on the Development of Management Accounting Research in 2015-2017
AUTHORS:
Darong Jiang
KEYWORDS:
Management Accounting, Literature Review, Value Chain, Information System, Performance Evaluation
JOURNAL NAME:
Modern Economy,
Vol.10 No.12,
December
6,
2019
ABSTRACT: This paper gives descriptive statistics on 92
articles published in four academic journals in
China and two academic journals in foreign countries during 2015-2017, and
systematically combs and summarizes some of these papers. Through the analysis
of these literatures, it is found that the papers on management accounting have
multiple themes. In recent years, with the rapid development of management
accounting both in China and internationally, management accounting research
has developed to a higher level. In addition, through the review of China and international
management accounting literatures, we can notice the frontier direction of research
and development differences between China and abroad, which can give us a
general direction for future research problems and solve some practical problems
faced by enterprises.