中国管理会计研究的主题演进、热点与前沿——基于CiteSpace知识图谱分析

Evolution,Hot Spot and Frontier of Management Accounting Research in China-Based on CiteSpace Knowledge Map Analysis

分析管理会计领域的热点主题和研究前沿,对我国管理会计的发展具有重要的意义。采用文献计量工具CiteSpace软件进行关键词共现及聚类分析,利用时区图谱呈现出管理会计研究主题的演进过程,将发展过程划分为六个阶段并探测出每个阶段的热点主题。通过绘制战略坐标图进一步分析热点主题之间的关系及各研究主题的发展趋势。突发性检测判断出价值创造主题有可能仍是管理会计领域的研究前沿,根据文献共被引分析,侦测到具有重要作用的关键文献,包括地标点和转折点,为管理会计的后续研究提供参考和启示。

It has great significance to the development of management accounting in China that Analyzing the hot topics and research frontiers in the field of management accounting.In this paper,the document meteorology tool CiteSpace software was used for keyword co-occurrence and cluster analysis,This paper uses the literature measurement tool CiteSpace software for keyword co-occurrence and cluster analysis,The Timezone map is used to present the evolution process of management accounting research topics,and the development process is divided into six stages and the hot topics in each stage are detected.The relationship between hot topics is further analyzed by drawing strategic coordinate chart,and the development trend of each research topic.Through the Burst detection,it is determined that the theme of value creation may still be the research frontier in the field of management accounting,and the literature co-citation analysis detects the key literature with important roles,including local punctuation points and turning points,so as to provide reference and enlightenment for the follow-up research of management accounting.