TITLE:
A Comparative Review of the Status of Domestic and Foreign Management Accounting Research in 2015-2017
AUTHORS:
Junzhuo Zhang
KEYWORDS:
Management Accounting, Comparative Review, Theory, Research Method
JOURNAL NAME:
Modern Economy,
Vol.10 No.12,
December
12,
2019
ABSTRACT: This paper summarizes and comments 68 papers
published in five academic journals in management accounting from 2015 to 2017
and finds that the research topics and research methods are both diversified.
Among them, there are more literatures on budget, salary and performance
evaluation than other topics. Domestic research methods are mainly based on
empirical research which are based on databases, and are relatively simple
compared with the methods used by foreign research institutes, lacking a
combination of multiple methods. Although domestic and foreign research
basically has a relatively clear theoretical source, domestic research mostly
cites existing foreign theories, lacks deep exploration of theory and forms
China’s own
management accounting theory system. There are few sociological and
psychological theories.