管理会计学40年:研究主题、方法和理论应用的可视化分析

40 Years of Management Accounting: The Visual Analysis of Research Topics, Methods and Theoretical Applications

改革开放的40年,也是中国管理会计学理论与实践不断发展的40年。特别是从2014年起,财政部出台一系列与管理会计学相关的政策措施,管理会计学的建设迎来了全新的发展。因此,系统地回顾与总结我国40年来管理会计学的研究主题、方法以及理论依据的变化及发展趋势,对于把握我国管理会计学的研究脉络、提高管理会计学的研究效率、推动管理会计学在我国的应用,具有一定的现实指导意义。文章收集并统计了我国过去40年在8类学术期刊上发表的1637篇管理会计学文献,采用Note-Express、UCINET软件和异质性指数展开检验分析。研究结果表明,总体而言,我国管理会计学在研究主题、方法与理论依据方面表现出多样化的态势。在此基础上,进一步探讨管理会计学研究多样性的变化趋势以及每一阶段出现的新热点的原因,并提出了未来我国管理会计学研究的建议。

With the pace of reform and opening up for 40 years,the research and application of management accounting has been gradually enriched and improved.Especially since2014,in order to adapt to the development of the new economy and promote the improvement of enterprise management,the ministry of finance has made every effort to promote the construction of China’s management accounting system,marking that the construction of China’s management accounting guidance system has entered a new development period.Therefore,it is necessary to systematically review and summarize the research topics,methods and theoretical applications of Chinese management accounting in the past 40 years.The 1637 articles of management accounting published in eight types of academic journals in the past 40 years in China were collected and analyzed by using note-express,ucinet software and heterogeneity index.It is found that management accounting in China shows a trend of diversification in research subjects,research methods and theoretical basis.To be specific,in terms of research topics,the focus of management accounting research in different periods is different in China,and with the development of social economy,new research topics such as environmental management accounting,big data and financial sharing gradually emerge.This not only shows the diversity of management accounting research topics,but also shows that the research topics at each stage are closely related to the economic development at that time and the economic background of the enterprise.In terms of research methods,normative research or conceptual theory research methods are mainly adopted at the initial stage.With the formation of various databases and the continuous maturity of the application of technical methods mastered by researchers,empirical research,case study,investigation research and experimental research based on the databases are adopted.However,from the quantitative point of view,most of the current research methods of management accounting in China are empirical research.In terms of the theoretical basis,the theoretical application of management accounting has gradually expanded from economics and management to sociology and psychology.However,many relevant researches still only describe and analyze accounting phenomena in the management process,without using the theoretical basis to make a more reliable and reasonable explanation of management phenomena.On this basis,the following research suggestions are put forward:Firstly,we must pay close attention to the economic development trend,keep up with the pace of the times,pay attention to the national major development strategy and the level of modern science and technology development,and keep track of the hot spots related to enterprise management.Secondly,we should try to make an appropriate description and pertinent analysis of the management accounting practice,the nature of the emerging new phenomena and problems and the process of their contradictory movements,apply appropriate research methods,and condense the economic model with strong applicability as far as possible.Thirdly,we should extract the essence of experience in factual information,dissect the theoretical knowledge thoroughly,analyze and summarize the essence of experience based on the theoretical basis,combine the use conditions in the theoretical basis with the specific problems in the research of management accounting,explain management phenomena with the theory,and summarize the management accounting theory with Chinese characteristics in practice.