管理会计文献研究主题与研究方法的数据分析——基于国内外若干重要期刊管理会计文献的整理分析

Research Topics and Methods in Management Accounting:A Quantitative Analysis Based on Important Domestic and International Academic Journals

虽然国家非常重视管理会计的框架构建,但现今罕有对管理会计研究主题和研究方法的系统性整理分析,相关的综述文献存在一定的缺陷。要想大力发展管理会计的研究,就必须对中外管理会计研究文献已经取得的成果进行梳理。本文旨在通过对国内外若干重要期刊文献的整理分析,了解管理会计研究的现状,并总结出管理会计未来的挑战与机遇。本文内容共分为三大部分:第一部分是对中外重要期刊研究主题的整理和对比;第二部分是对中外重要期刊研究方法的整理和对比分析;第三部分是对管理会计研究未来的展望,识别出管理会计未来的研究机遇。

Despite that the government emphasizes on the importance of systematic approach to management accounting research,the existing literature reviews lacks a systematic analysis of research topics and methods in management accounting research. To advance management accounting research,we shall highlight the major contributions in domestic and international management accounting research literatures. This paper aims to understand the past and current trends in management accounting research based on important domestic and international academic journals,and discusses the challenges and opportunities of future management accounting research. This review consists of three parts. First,we categorize and compares the research topics from domestic and international academic journals. Second,we categorize and compares the research methods used in these research topics. Third,we discuss the prospects of management accounting research.