管理控制领域的研究热点分析

Analysis on Research Focus of Management Control Domain

采用科学计量方法和信息可视化技术对1990～2010年间Web ofScience数据库SSCI和CPCI-S中所有以管理控制为研究主题的文献,进行关键词共现网络知识图谱分析。探讨过去20年管理控制领域的研究热点和该领域未来的研究方向:(1)组织、绩效和战略是管理控制领域永恒且最核心的研究主题;(2)科学技术手段与文化理念中的重要部分始终对管理控制的理论和实践存在重大影响,持续成为管理控制的研究热点;(3)预算、资源配置、责任中心分配及转移定价问题在未来将引起更多的关注。

Nowadays, management control has become a spotlight, but the existed review literatures tend to focus on certain man-agement control topic, longitudinal research, and the review of topics in a horizontal way, over certain period, is far less. With the anal-ysis of the overall management control researches and to overcome traditional research subjective, qualitative shortcomings, this paper makes keywords co-occurrence network knowledge map analysis of literature data on management control published from 1990 to 2010 which retrieved from SSCI and CPCI - S of Web of Science by scientometrics method and information visualization technology. It deduces the research focus in management control domain in the past 20 years and the future： （1） Organization, performance and strategy are the eternal and core themes in management control study. （2） The key parts of science technology and culture idea always play an important role in the theory and practice of management control, continuing to be the research focus. （3） Budget, resource allocation, responsibil- ity center allocation and transfer pricing will attract more attention in the future.