Management Accounting Literature Review—Based on the Development of Management Accounting Research in 2015-2017

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.